The tariff classification of automotive aftermarket suspension systems Machined Camber/Caster Bushings from Taiwan

NY I83292 June 17, 2002 CLA-2-87:RR:NC:MM:101 I83292 CATEGORY: Classification TARIFF NO.: 8708.99.7060 Mr. James H. Garrard Ingalls Engineering 2011 Cherry Street Suite 104 Louisville, CO 80027 RE: The tariff classification of automotive aftermarket suspension systems Machined Camber/Caster Bushings from Taiwan Dear Mr. Garrard: In your letter dated June 6, 2002 you requested a tariff classification ruling. You submitted illustrative literature and technical drawings of items that will be used in the production of aftermarket automotive suspension system components. You indicate that these items have the Commercial Designation: Machined Bushing; and that they are made of screw machine stock steel. The items you are requesting classification on are: Ingalls Engineering Part Number 400-3, Ingalls Engineering Part Number 400-4, Ingalls Engineering Part Number 410-2, Ingalls Engineering Part Number 565-4. You describe these parts as: machined camber/caster bushings, which are installed in a vehicle’s axle, provide the means to locate the wheel spindle ball joint and provide an adjustment means for changing the camber and caster angles in automotive suspension systems. The machined bushings hold the ball joint stud and determine the location of the wheel spindle pivotal mounts, which determines the camber and caster angles. The applicable subheading for the Machined Camber/Caster Bushings will be 8708.99.7060, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Parts for suspensions systems…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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division