CLA-2-73:OT:RR:NC:N1:113
Brian Walczyk
V. Alexander & Co., Inc.
22 Century Blvd. Suite 510
Nashville, TN 37214
RE: The tariff classification of an Aeolien Vibration Damper from Canada
Dear Mr. Walczyk:
In your letter dated February 2, 2026, you requested a tariff classification ruling on behalf of your client,
Preformed Line Products Company. Descriptions, technical information, photographs, and a sample were
submitted with your request.
The item under consideration is a vibration damper intended to mitigate aeolian vibration on overhead
conductors (powerlines). It is described as “Aeolien Vibration Damper for T2 HAWK Cond. Model 5000g &
750g,” model # 23550858. Each damper is comprised of a conductor clamp, a central support member
housing a horizontal axle/pivot point, two independent arms (left and right) mounted to the central axle
carrying a cylindrical weight at each end, and an elastomeric damping system consisting of four rubber
(elastomeric) cylinders per arm. The components are assembled with steel fasteners. Based on the
information provided in your request the damper weighs 18.11 pounds (lbs.) and is made of 73% steel, 23%
aluminum and 4% rubber. When in use the dampeners counteract wind induced vibrations on overhead
conductors and reduces wear and fatigue on line and powerline hardware.
In your submission, you suggest that the vibration damper be classified in subheading 8479.89.9599,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines and mechanical
appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof:
Other machines and mechanical appliances: Other: Other: Other.” We disagree. The vibration damper
dissipates aeolian vibrations but is not a machine or mechanical appliance with moving or mechanical parts
that are designed to perform work, e.g., by operating on a material to change it in some preconceived or
definite manner, such as lifting or transporting loads, etc. Therefore, the vibration damper cannot be
classified in heading 8479.
We note that the damper is composed of more than one metal. Section XV, Note 7 of the HTSUS, states that
the classification of articles of base metal containing two or more base metals are to be treated as articles of
the base metal that predominates by weight over each of the other metals. Based on the information provided,
the predominating metal in the vibration damper by weight is steel. Therefore, this damper model will be
classified under heading 7326, HTSUS, which provides for other articles of steel.
Heading 7326, (HTSUS), is a residual or basket provision which covers a wide range of iron or steel articles
that are not more specifically provided for elsewhere in the HTSUS. The Explanatory Notes (ENs) to heading
7326 state that “This heading covers all iron or steel articles obtained by forging or punching, by cutting or
stamping or by other processes such as folding, assembling, welding, turning, milling or perforating other
than articles included in the preceding headings of this Chapter or covered by Note 1 to Section XV or
included in Chapter 82 or 83 or more specifically covered elsewhere in the Nomenclature.” An article of iron
or steel can be classified in heading 7326 if it is determined that the item is not more specifically provided for
in any other heading of the tariff. The vibration damper is not specifically covered elsewhere in the tariff.
Accordingly, it is classifiable in heading 7326, HTSUS.
The applicable subheading for the vibration damper will be 7326.90.8688, HTSUS, which provides for
“Other articles of iron or steel: Other: Other: Other: Other: Other.” The general rate of duty will be 2.9
percent ad valorem.
The duties cited above are current as of this ruling’s issuance. 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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 Matthew Gay at [email protected].
Sincerely,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division