CLA-2-87:OT:RR:NC:N1:106
Young-bin Oh
Hyundai Motor Company
231, Yangjae 2-dong
Seocho-gu, Seoul ASI/KR/KS013
South Korea
RE: The tariff classification of an insulator assembly transmission mounting from South Korea
Dear Mr. Oh,
In your letter dated October 29, 2015, you requested a tariff classification ruling.
The item under consideration has been identified as a Transmission Mounting Insulator Assembly (Item Code 21830-3M451) which is used in a passenger vehicle. You state in your request that the item is constructed of an aluminum cross member which is mounted between the transmission and the chassis by the upper and lower bracket bolts, and incorporates two rubber insulators being held by the upper and lower brackets to help reduce noise and vibration.
You suggested that the Transmission Mounting Insulator Assembly be classified under subheading 8302.30., Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Base metal mountings, fittings and similar articles suitable for … coachwork …: Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: … .”
General Rule of Interpretation, HTSUS, (GRI) 1 states that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6. GRI 3(b) states, in part “…Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.”
The assembly is a composite good consisting of a cross member and rubber insulators with brackets. Cross member is a part of the vehicle’s unibody frame construction and adds rigidity to the unibody. It is a structural component of the chassis, and, as such, imparts the essential character. The rubber insulators just simply reduce noise and vibration. Therefore, the assembly is precluded from classification in Section XV pursuant to Legal Note 1(g) to Section XV excluding articles of Section XVII.
The applicable classification subheading for the Transmission Mount Insulator Assembly (Item Code 21830-3M451) is 8708.29.5060 HTSUS, which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” The general rate of duty will be 2.5 percent.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division