The tariff classification of motorcycle hydraulic shockabsorber bushings

NY C88099 June 10, 1998 CLA-2-87:RR:NC:1:101 C88099 CATEGORY: Classification TARIFF NO.: 8714.19.0060 Mr. Richard W. Meade THE A.W. FENTON COMPANY, INC. 6565 Eastland Road Cleveland, OH 44142-1388 RE: The tariff classification of motorcycle hydraulic shock absorber bushings Dear Mr. Meade: In your letter dated May 13, 1998, you requested a tariff classification ruling on behalf of American Showa, Inc. of Sunbury, Ohio. The first item concerned (shown below) is the Damper Bush (Part# G5342-472-00); it is an open-ended, thimble-sized, circular tube of metal surrounded by black rubber measuring 1 "L X 3" in circumference. You state that this item fits perpendicularly into one end of a motorcycle hydraulic shock absorber. The second item (shown below) is a Guide Bush (Part# 12089-275-00); it is an open-ended, circular piece of silver metal measuring ¬"L X 2" in circumference. You state that this item fits over one interior end of a motorcycle hydraulic shock absorber. The third item (shown below) is another Guide Bush (Part# K0692-168-00); it is a circular piece of pocketed, dark gray, hard plastic with a hole in the middle measuring 8«" in circumference. You state that this item slides over one exterior end of a motorcycle hydraulic shock absorber and fits, finally, on, approximately, it's middle. The applicable subheading for the motorcycle hydraulic shock absorber bushings (Parts# G5342-472-00, 12089-275-00 and K0692-168-00) will be 8714.19.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of [motorcycles] . . . : Of motorcycles . . . : Other: Other. The rate of duty will be 0.8% ad valorem. You state that all the items will be imported into the U.S. through the Ports of Columbus, Ohio; Chicago, Illinois and Los Angeles, California. 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 Robert DeSoucey at 212-466-5667. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division