The tariff classification of parts of an automobile engine mount from South Korea

N301488 November 28, 2018 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.30.3060 Young bin Kim Daeheung R&T #607, Cheongcheon-ri, Jillye-myeon, Gimhae-si, Kyeongnam, Korea Gimhae 50872 South Korea RE: The tariff classification of parts of an automobile engine mount from South Korea Dear Mr. Kim: In your letter dated October 31, 2018, you requested a tariff classification ruling. The merchandise under consideration is described as “Bridge Rod + Insulator Assy.” This item consists of two parts described as “Insulator-Roll Rod FR/21952-1R000” and “21959-F3000 Bridge Rod/AC4CH T6.” The Insulator-Roll Rod is a round, unthreaded fitting consisting of an inner steel tube surrounded by rubber, which is then wrapped with a steel outer-tube. The Bridge Rod is an aluminum bracket with a mounting point on one end and a round opening on the other. When installed, the mounting point of the Bridge Rod attaches to an automobile’s frame and the Insulator-Roll Rod is inserted into the round opening of the bracket, which is attached to the engine. The Bridge Rod + insulator assy serves a dual function – mounting an engine to an automobile frame and reducing engine noise and vibration. The applicable subheading for the Insulator-Roll Rod and the Bridge Rod will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like;...and base metal parts thereof: Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of iron or steel, of aluminum or of zinc, Other. The general rate of duty will be 2 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 Jennifer Jameson at jennifer.d.jameson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division