The tariff classification of a shimmed sandwich from Mexico

N258673 November 13, 2014 CLA-2-87:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8708.80.6590 James MacNeill, Senior HTS Classification Analyst MacNeill Consulting Services P.O. Box 1214 Bristol, CT 06011-1214 RE: The tariff classification of a shimmed sandwich from Mexico Dear Mr. MacNeill, In your letter dated October 24, 2014, you requested a tariff classification ruling on behalf of Daimler Trucks North America of Portland, Oregon.The item under consideration has been identified as a Shimmed Sandwich (Part # SW203-2). The Shimmed Sandwich is assembled into the suspension on freightliner heavy duty trucks to provide optimum ride quality for all load conditions. In particular, it is beneficial on vehicles that often operate in an unladed condition (ie: dump trucks, flatbeds, tractors, roll-offs, etc.). The Shimmed Sandwich is composed of one (1) bottom plate, .25 inches thick A572 grade 50 steel plate with a flange for attaching to the suspension; one (1) top plate, .375 inches think A1018 grade 36 steel plate with welded nuts; five (5) pieces of steel shims .135 inches thick A572 grade 50 steel plate and six (6) pieces of natural rubber elastomer between the seven (7) plates. You state in your request that the rubber elastomer layers of the Shimmed Sandwich are designed to provide a softer spring rate and smoother ride when the suspension is lightly loaded, while maintaining a stiff rate and good stability under a fully loaded condition. When the rear suspension is lightly loaded, the Shimmed Sandwich acts more as a cushion to absorb vibration and impacts before they are transmitted into the chassis, thereby softening the ride of the truck. As more weight is added and the suspension becomes fully loaded, the rubber elastomer layers of the Shimmed Sandwich are designed to compress, providing fully loaded ride quality and stability. The applicable subheading for the Shimmed Sandwich will be 8708.80.6590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Suspension systems and parts thereof (including shock absorbers): Parts: Other: Other: Other.” The general rate of duty will be 2.5%.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, please contact National Import Specialist Matthew Sullivan at matthew.sullivan@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division