The tariff classification of an automotive Shock Absorber/Strut Component from Germany

NY F87879 June 30, 2000 CLA-2-87:RR:NC:MM:101 F87879 CATEGORY: Classification TARIFF NO.: 8708.80.4500 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of an automotive Shock Absorber/Strut Component from Germany Dear Mr. Resetar: In your letter dated May 31, 2000 you requested a tariff classification ruling. You submitted a diagram from your electronic parts catalog, illustrating the part and its relationship to other automotive parts. The Shock Absorber/Strut is a composite article consisting of a shock absorber and suspension strut. The two articles are permanently assembled together and imported in that fashion. If the shock absorber were to fail and need replacement, a shock absorber insert is replaced. You suggest that the proper classification is HTS 8708.99.7060: Parts and accessories of the motor vehicles of headings 8701 to 8705: Parts for suspension systems: Other; dutiable at 2.5% ad valorem. We disagree with your proposed classification. The Shock Absorber/Strut is a composite article with the essential character of a shock absorber. The applicable subheading for the Shock Absorber/Strut will be 8708.80.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Suspension shock absorbers: For other vehicles: Other. The rate of duty will be 2.5% ad valorem. 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 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division