CLA-2-84:OT:RR:NC:N1:102
Michael E. Zolandz
Dentons US LLP.
1900 K. Street, NW
Washington D.C., 20006
RE: The tariff classification of torsional vibration dampers from China
Dear Mr. Zolandz:
In your letter dated November 14, 2018, you requested a tariff classification ruling on behalf of your client, NVC Sales America Incorporated. Descriptive information was provided.
The torsional vibration damper (TVD), which is designed to absorb torsional vibrations from the engine’s rotating crankshaft, is a pulley that provides rotational power to the belt that rotates engine accessories. The round shaped item consists of three components: an inner ring, a rubber ring and an outer ring. The inner ring is described as an iron cylinder with an inner bore that allows the torsional vibration damper to mount to the crankshaft. The outer ring may or may not be grooved on the outer circumference and the rubber ring is a dampening mechanism between the inner and outer rings.
In your letter, you suggest classifying the TVD in heading 8708, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts and accessories of motor vehicles.
Under General Rule of Interpretation (GRI) 1, HTSUS, goods are to be classified according to the terms of the headings and any relative section or chapter notes.
Legal Note 2(e) to Section XVII excludes articles of heading 8483, provided they constitute integral parts of engines or motors. In addition, GRI 3(a) states in part that where goods are, prima facie, classifiable in two or more headings, the heading which provides the most specific description shall be preferred to headings providing a more general description. In this instance, the TVD is an integral component of an automotive engine and is a pulley that is specifically provided for in heading 8483.
In regards to whether the TVD’s ability to dampen vibration precludes this item from being classified as a pulley in heading 8483, it is noted that in previous instances, pulleys that transmit power and also, dampen vibration were previously classified as pulleys provided for in heading 8483. See NY ruling N046668, dated January 6, 2009 and HQ ruling 962924, dated December 16, 1999. As a result, classification of the TVD in heading 8708 is precluded.
Therefore, in accordance with GRI 1, the applicable subheading for the torsional vibration damper with a grooved outer ring will be 8483.50.9040, HTSUS, which provides for Transmission shafts (including camshafts and crankshafts) and cranks; bearing housings, housed bearings and plain shaft bearings; gears and gearing; ball or roller screws; gearboxes and other speed changers including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints); parts thereof: Flywheels and pulleys, including pulley blocks: Other: Other: Grooved pulleys. The general rate of duty will be 2.8 percent.
The applicable subheading for the torsional vibration damper with a non-grooved outer ring will be 8483.50.9080, HTSUS, which provides for Transmission shafts (including camshafts and crankshafts) and cranks; bearing housings, housed bearings and plain shaft bearings; gears and gearing; ball or roller screws; gearboxes and other speed changers including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints); parts thereof: Flywheels and pulleys, including pulley blocks: Other: Other: Other. The general rate of duty will be 2.8 percent.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheadings 8483.50.9040 and 8483.50.9080, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheadings 8483.50.9040 and 8483.50.9080, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division