The tariff classification of vehicle parts from Brazil

N016739 September 27, 2007 CLA-2-87:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.5500 Terry McCracken, President R.J. McCracken & Son Inc. d.b.a. Supply Chain Solutions 4607 44th Street, S.E. Kentwood, MI 49512-4014 RE: The tariff classification of vehicle parts from Brazil Dear Mr. McCracken, In your letter received on September 6, 2007, you requested a tariff classification ruling on behalf of your client, Paulstra C.R.C. Corp. of Grand Rapids, Michigan. The item concerned is a PTU (Power Transfer Unit) Damper, identified as Part# 19000A. The PTU Damper is used on vehicle power transfer units to control vibrations. You state in your Ruling Request that the PTU Damper is made of stamped steel, cast iron and EPDM rubber. You also state that they will be sold to automotive manufacturers without further processing. The applicable classification subheading for the PTU Damper (Part # 19000A) will be 8708.99.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts…of … motor vehicles … : Other parts … : Other: Other: Other: Vibration control goods containing rubber”. The rate of duty will be 2.5%. Products of Brazil, classifiable under subheading 8708.99.5500, HTSUS, are currently entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division