The tariff classification of shock absorber caps and wiring sets from Japan

N045063 December 5, 2008 CLA-2-40:OT:RR:E:NC:SP:221 CATEGORY: Classification TARIFF NO.: 4016.99.1500; 8544.30.0000 Ms. Justine Bacani Mitsubishi Motors North America, Inc. 6400 Katella Avenue Cypress, CA 90630 RE: The tariff classification of shock absorber caps and wiring sets from Japan Dear Ms. Bacani: In your letter dated November 20, 2008, you requested a tariff classification ruling. Part Number MB910187 is described as a shock absorber cap. It is made of ethylene propylene terpolymer rubber. The cap is shaped like a mushroom cap with a hollow center designed to cover the top end of the strut assembly of a vehicle with a standard suspension system. It acts to protect the hardware of the strut and protect it from dust, dirt and other debris. Part number MB633391 is also described as a shock absorber cap. However, it is a composite article consisting of a protective dust cover attached to an assembly of insulated electrical wires which are attached to a female connector at one end protruding from a hole located on the top side of the cap. The female connector attaches to the wiring harness connected to the electronic control suspension unit while the other end connects to the shock absorber. You suggest classification of Part MB633391 in subheading 8708.80.6590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of motor vehicles. Tariff classification under the HTSUS is governed by the principles set forth in the General Rules of Interpretation and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. Additional U.S Rule of Interpretation 1(c) states that in the absence of special language or context which otherwise requires, a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for “parts” or “parts and accessories” shall not prevail over a specific provision for such part or accessory. Part MB633391 is more specifically described in heading 8544 of the HTSUS. The applicable subheading for Part MB633391 will be 8544.30.0000, HTSUS, which provides for insulated wire, cable and other insulated electrical conductors, whether or not fitted with connectors…ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships. The rate of duty will be 5 percent ad valorem. The applicable subheading for Part MB910187 will be 4016.99.1500, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber…caps, lids, seals, stoppers and other closures. The rate of duty will be 2.7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division