The tariff classification of stabilizer link repair kits from Japan

N076679 October 9, 2009 CLA-2-40:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 4016.99.3000 Mr. Ralph Garcia Mitsubishi Motors North America Inc. 6400 Katella Avenue Cypress, CA 90630 RE: The tariff classification of stabilizer link repair kits from Japan Dear Mr. Garcia: In your letter dated September 21, 2009, you requested a tariff classification ruling. Descriptive literature was included with your request. The stabilizer link repair kits are designed to improve vibration isolation while connecting the vehicle suspension stabilizer bar to the lower arm assembly. Each kit consists essentially of rubber stabilizers or bushings with the components necessary to install them. Part Number MB185476 (PNC 40633) consists of two stabilizers or bushings made from natural rubber, three steel cups and one self-locking nut. The cups resemble washers but have been stamped to form the shape of the bushings. Part Number MR954888 (PNC 40632) consists of four stabilizers or bushings made of natural rubber, four steel cups, one steel self-locking nut, one steel spacer collar and one steel bolt. The stabilizers, cups and nut are similar to those on Part Number MB185476. The collar insures that the bushings are not over-tightened during installation and the bolt is torqued with the nut. The applicable subheading for the stabilizer link repair kits, Part Number MB185476 (PNC 40633) and Part Number MR954888 (PNC 40632), will be 4016.99.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: other: of natural rubber: vibration control goods of a kind used in the vehicles of headings 8701 through 8705. The rate of duty will be free. 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