The tariff classification of a Torilastic Suspension System from Italy

NY L84328 May 5, 2005 CLA-2-87:RR:NC:MM:101 L84328 CATEGORY: Classification TARIFF NO.: 8708.99.7060 Ms. Shelley Vybiral Lord Corporation 2000 West Grandview Blvd. Erie, Pennsylvania 16514 RE: The tariff classification of a Torilastic Suspension System from Italy Dear Ms. Vybiral: In your letter dated April 19, 2005 you requested a tariff classification ruling. You submitted pictures of a Torilastic Suspension Sysstem that consists of a main component called either a torsion spring or torsion bar. You state that these terms are used interchangeably. The Torilastic bar is a primary suspension system for buses, trucks, mobile homes, and other vehicles. The bar consists of a metal shaft, to which the rubber is bonded and then pressed into a metal housing. Rubber suspension systems utilize elastomers (natural rubber in this case) in compression, linear shear, torsional shear and various combinations of each. The bar is aligned longitudinally in the vehicle, supporting a solid axle. The bar is attached to the axle by clamps or U-bolts and to the chassis through arms and shackles. The chassis hangs on the shackles which have small bonded rubber springs instead of bearings. The applicable subheading for the Torilastic Suspension System 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 suspension 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