The tariff classification of Molded Rubber Bushings from Taiwan

NY J89362 September 26, 2003 CLA-2-87:RR:NC:MM:101 J89362 CATEGORY: Classification TARIFF NO.: 8708.99.7060 Mr. James H. Garrard Ingalls Engineering 2011 Cherry Street, Suite 104 Louisville, Colorado 80027 RE: The tariff classification of Molded Rubber Bushings from Taiwan Dear Garrard: In your letter dated September 12, 2003 you requested a tariff classification ruling. You submitted illustrative literature and technical drawings of Molded Rubber Bushings that will be used in the production of aftermarket automotive suspension system components. The drawings you submitted relate to: Ingalls Engineering part number 39100-42, and Ingalls Engineering part number 39200-42. You state that part number 39200-42 is made of carbon steel shells and shaft, nylon insert and molded rubber. Part number 39100-42 is a carbon steel shell and tube with molded rubber. They are molded rubber bushings for automotive aftermarket applications, which form part of mechanical devices that provides and adjustment means for changing the camber angle in automotive suspension systems. The bushing forms the pivotal mounts for adjustable automotive suspension links. The applicable subheading for the Molded Rubber 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