The tariff classification of inner and outer bushing tubes from China

N292818 January 10, 2018 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8688 Ms. Julie C. Vair Expeditors Tradewin, LLC. 1015 Third Avenue Seattle, WA 98104 RE: The tariff classification of inner and outer bushing tubes from China Dear Ms. Vair: In your letter dated December 14, 2017, you requested a tariff classification ruling on behalf of Zhongding, USA, Inc. Technical drawings of several examples of the steel inner and outer bushing tubes, and a picture of a completed bushing were submitted with your ruling request. The articles under consideration are identified as inner and outer bushing tubes. You stated in your letter that “The manufacturer in China purchases seamless steel tubes from an unrelated supplier. The manufacturer then cuts the tubes to length, machines and shapes them to size, and chamfers the edges to produce inner and outer bushing components. Upon importation, the steel bushing tubes are assembled with rubber components to make completed bushings which act as vibration isolators used in automotive applications, such as suspension or shock absorption.” The inner and outer bushing tubes are made of steel and contain no rubber at the time of importation into the United States. You indicated that the outer dimension range is 0.6"-2.8", the inner dimension range is 0.4"-2.6" and the length range is 0.9"-4.33". After importation, the inner and outer bushing tubes will be assembled with rubber components to make completed bushings.The applicable subheading for the steel inner and outer bushing tubes will be 7326.90.8688, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 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 https://hts.usitc.gov/current. 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 Ann Taub at ann.taub@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division