CLA-2-87:OT:RR:NC:N2:206
Daniel Cannistra
Crowell and Morning, LLP
1001 Pennsylvania NW
Washington, DS 20004
RE: The tariff classification of a damper assembly from Indonesia
Dear Mr. Cannistra:
In your letter dated February 7, 2020, you requested a tariff classification ruling on behalf of your client, Aisin Holdings of America, Inc. Descriptive literature and pictures were provided with your request.
The item under consideration has been identified as a Damper Assembly, which is an automotive unit that is positioned between an output shaft of an engine and a power transmission shaft. You state that it is used in a vehicle with an automatic transmission and serves the same function as the clutch disc for a manual transmission, engaging and disengaging the engine. The damper unit includes a flywheel damper, torsion damper, and a torque limiter. The assembly absorbs the rotational vibration of the engine and reduces the input vibration to the transmission.
The issue raised by your request is whether the damper assembly is properly classified under heading 8483, Harmonized Tariff Schedule of the United States (HTSUS), as “clutches and shaft couples”, or under heading 8708, HTSUS, as parts of a motor vehicle.
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes.
The Explanatory Notes to the Harmonized Commodity Description and Coding System (Explanatory Notes or ENs), including the Subheading Explanatory Notes, although not dispositive or legally binding, provide a commentary on the scope of each heading and certain subheadings of the HTSUS, and are generally indicative of the proper interpretation of such headings and subheadings. Customs believes the notes should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
Section XVI, note 1(l), HTSUS, excludes articles of section XVII from classification within section XVI. ENs to heading 8483 specifically exclude articles of Section XVII to be classified in this heading, if they are not integral components of a motor or an engine.
Because the damper assembly in question is used in the motor vehicles of chapter 87 and is not an integral part of engines or motors, then it is an article of HTSUS section XVII and cannot be classified in section XVI.
The applicable subheading for the Damper Assembly will be 8708.93.7500, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Clutches and parts thereof: For other vehicles: Other.” The rate of duty will be 2.5% ad valorem.
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 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,
Steven A. Mack
Director
National Commodity Specialist Division