The tariff classification of a M2 shock absorber from Canada

NY 886090 May 24, 1993 CLA-2-87:S:N:N1:106-886090 CATEGORY: Classification TARIFF NO.: 8710.00.0090 Mr. Wm. R. Purcell A.N. Deringer, Inc. 2436 Bagley Avenue Detroit, MI 48216-1885 RE: The tariff classification of a M2 shock absorber from Canada Dear Mr. Purcell: In your letter dated May 4, 1993, on behalf of FMS Corporation, Los Angeles, CA, you requested a tariff classification ruling. You have submitted descriptive information, specification sheets and a copy of a blueprint. The imported article is a M2 shock absorber, part no. 12369308, that is designed for use on tracked vehicles in the Bradley Fighting Vehicle Systems (BFV) and the Fighting Vehicle Carrier Systems (FVS). The product is described as a direct action shock absorber that is a self-contained, double-action, energy absorbing, hydraulic unit. Mounting of the shock absorber is provided by two self-aligning bearings. The shock absorber is capable of withstanding a 40,000 pound compression load and a 40,000 pound tensile load, applied through the self-aligning bearings, without affecting the specified damping capability. The weight of the shock absorber assembly, including self- aligning bearings, does not exceed 53 pounds. Based on your submitted material, the M2 shock absorber is solely or principally used in armored fighting vehicles. The applicable subheading for the M2 shock absorber, part no. 12369308, will be 8710.00.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of tanks and other armored fighting vehicles, motorized, whether or not fitted with weapons. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport