CLA-2-87:OT:RR:NC:N1:106
R. Kevin Williams
Clark Hill PLC
150 N. Michigan Avenue, Suite 2700
Chicago, IL 60601
RE: The tariff classification of a hydraulic bushing from Poland
Dear Mr. Williams,
In your letter dated April 4, 2016, you requested a tariff classification ruling on behalf of Trelleborg Automotive USA, Inc., Trelleborg Mexico, Vibracoustic de Mexico and Vibracoustic North America, L.P. A sample was submitted with your request.
The item under consideration has been identified as a hydraulic bushing, Part Number G3265000, consisting of the following components:
Hybrid Core – Plastic and Steel
Ring Wac – Plastic
Cage Wac – Plastic
Main Spring
Outer Tube – Steel
Glycol
Ball 55 (millimeters) mm
Natural Rubber
You state in your request that the hydraulic busing under review is used solely in the suspension systems of automobiles. It is one element in the sophisticated noise, vibration and harshness (NVH) reduction systems used in modern vehicles to improve vehicle ride and handling performance.
In your letter, you suggest that the hydraulic bushing may be classified in subheading 8708.80 as parts of motor vehicles’ suspension systems, or in subheading 8487.90, which provides for other machinery parts, not specified or included elsewhere in Chapter 84. We will address each proposed classification in this order.
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes.
It is a well-established rule that a part of an article is something necessary to the completion of that article. It is an integral, constituent or component part without which the article to which it is to be joined could not function as such article. Clipper Belt Lacer Co., Inc. v. United States, 14 CIT 146 (1990). Although heading 8708 provides for parts as well as accessories for motor vehicles, subheading 8708.80 only extends to parts of suspension systems. As you have indicated in your submission, the function of the hydraulic bushing under review is to reduce the NVH, and to improve vehicle ride. Therefore, classification in subheading 8708.80 is precluded.
In addition, this item is said to be used in an automobile, specifically the suspension system of an automobile, and cannot function in any other type of application. Heading 8487 provides for non-electrical parts other than parts that are solely or principally with a particular machine (including a machine of heading 84.79 or 85.43, of Section XVII, Chapter 90, etc.), such parts are classified in the same heading as that particular machine or, where a separate heading is provided, in that separate heading. Being that this item is recognized as a component of a specific machine, it is excluded from consideration under 8487.
The applicable subheading for the hydraulic bushing, Part Number G3265000, will be 8708.99.5500 “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Vibration control goods containing rubber.” The general rate of duty will be 2.5%.
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 https://hts.usitc.gov/current.
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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division