The tariff classification of 3 Engine Suspension Parts from Germany

NY K82056 January 7, 2004 CLA-2-87:RR:NC:MM:101 K82056 CATEGORY: Classification TARIFF NO.: 8302.30.3060, 8708.99.8080 Mr. Bradford Clifton Porsche Cars North America, Inc. 980 Hammond Drive, Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of 3 Engine Suspension Parts from Germany Dear Mr. Clifton: In your letter dated December 16, 2003 you requested a tariff classification ruling. You submitted a drawing that illustrates three parts of the Porsche Cayenne engine suspension system. The first item, referred to as a “bracket” (p/n 955 375 112 10), is mounted directly to the engine block and is the primary point of contact for the engine suspension system. The second item, also referred to as a “bracket” (p/n 955 375 101 10), is a pivotal arm which serves to connect the two other items in question. The third item, referred to as a “console” (p/n 948 115 203 52), is the base of the suspension and is mounted on the chassis. You state that all three parts are made from steel and the pivotal arm contains a rubber dampener at each end. The applicable subheading for the “bracket” (p/n 955 375 112 10) and the “console” (p/n 948 115 203 52) will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof: Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of iron or steel, of aluminum or zinc…Other. The rate of duty will be 2% ad valorem. The applicable subheading for the “bracket” (p/n 955 375 101 10) will be 8708.99.8080, 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: Other…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