CLA-2-40:OT:RR:NC:N1:119
Yves Cote
Camso Manufacturing USA
8625 Enterprise Drive
Peosta, IA 52068
RE: The tariff classification of Horizontal and Vertical Suspension Pads from United Kingdom
Dear Mr. Cote:
In your letter dated July 26, 2018, you requested a tariff classification ruling.
The subject products are Horizontal and Vertical Suspension Pads. The two product numbers which are under review in this ruling request are:
2M-0270 HORIZONTAL SUSPENSION PAD 7kN
2M-0271 VERTICAL SUSPENSION PAD 7kN
According to your request letter: “The parts are all suspension pads (or axle springs)”, used in tract or track systems to “control vibrations” from the axles to the rest of system. You indicate that all parts are manufactured in England according to Camso Manufacturing USA’s specifications. The parts consist of a natural rubber spring link, sandwiched between two steel plates. The thickness, shape and hardness of the rubber will differ from one part to another depending on their position in the track system (horizontal or vertical). The same is true for the steel plates, which are machined according to the same parameters. The steel plates serve three main functions: to attach the part to the track system frame, to protect the rubber link and to retain the shape of the rubber.
The rubber link is made of natural rubber and is fixed to the steel plates. The suspension pads are inserted between the “midroller axle bogie and the mainframe of the track undercarriage.” You indicate that the shape of the rubber “is as essential as the rubber’s characteristics to provide optimal vibration control.”
You further state that:
“Apart from installation no further processing is done on the parts.” They are used in an agricultural tractor’s track undercarriage, “specifically the John Deere 9RX in both wide and narrow track versions.”
You suggest that the pads should be classified under HTS 8708.99…, which provides for: “Parts of tractors suitable for agricultural use, vibration control goods containing rubber.” However Section XVII notes indicate (in pertinent part) that:
“The expressions “parts” and “parts and accessories” do not apply to the following articles, whether or not they are identifiable as for the goods of this Section:
Joints, washers or the like of any material (classified according to their constituent material or in heading 84.84) or other articles of vulcanised rubber other than hard rubber (heading 40.16);(Italic emphasis added)
Considering the data that you provided, in conjunction with the rulings you cited, the Chapter Notes, Section Notes, and Headings, we disagree with your suggestion that these products should be classifiable in Heading 8708. In our opinion the rubber imparts the essential character based on its function in the product.
The applicable subheading for the will be 4016.99.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Other articles of vulcanized rubber other than hard rubber: Other: Other: Other: Of natural rubber: Vibration control goods of a kind used in the vehicles of headings 8701 through 8705.” The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS 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, contact National Import Specialist Paul Hodgkiss at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division