The tariff classification of a differential mount from Mexico

N302388 February 26, 2019 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.30.3060 James MacNeill MacNeill Classification Compliance P.O. Box 1214 Bristol, CT 06011 RE: The tariff classification of a differential mount from Mexico Dear Mr. MacNeill: In your letter dated December 18, 2018, you requested a tariff classification ruling on behalf of Vibracoustic North America. The article under consideration is identified as a complete differential mount. According to your documentation, the differential mount is comprised of three main components, a bracket and two identical bushings. The bracket consists of two tubular components which are welded to each end of a center structure component. All components of the bracket are made entirely of high-strength steel. The tubular end-pieces are designed to house the two bushings and provide a mechanical lock which keeps them in place. The center component incorporates holes through which fasteners are inserted in order to attach the differential mount to the differential housing. Each bushing consists of several components, namely an outer tube, a frame, an inner core and a rubber component. Upon installation of the differential mount, fasteners are inserted through the center bore of the inner core of each bushing to secure the bushings to the frame of the vehicle. The General Rules of Interpretation (GRI's) to the Harmonized Tariff Schedule of the United States (HTSUS) govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part, that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ." The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). Note 2(b) to Section XVII excludes parts of general use to be classified in this section. Furthermore, EN III (A)(2) to Section XVII further clarifies what is meant by “parts of general use” for the purposes of this legal note. Parts of general use as defined in Note 2 to Section XV, for example, …fittings or mountings for vehicle coachwork (e.g., made up ornamental beading strips, hinges, door handles, grip bars, foot rests, window opening mechanisms), number plates, nationality plates, etc. (such goods of base metals fall in Chapter 83, and similar goods of plastics fall in Chapter 39). When terms are not defined in the HTSUS or the ENs, tariff terms are construed in accordance with their common and commercial meaning. Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982). The term "mounting" ("mount") is broadly defined as a frame or support, such as, "an undercarriage or part on which a device (as a motor or an artillery piece) rests in service," or "an attachment for an accessory." Webster's Ninth New Collegiate Dictionary, pg. 775-776 (1990). Thus, a mounting is generally a component that serves to join two other parts together. The term “coachwork” is defined in HQ 087542 as “finishing work done a a coach, esp. an automobile body.” Webster’s New International Dictionary, 2nd Ed., (1994). The term "finishing" is defined as, “the act or process of completing or perfecting; that which completes or perfects; the final work upon or ornamentation of a thing.” Webster's New International Dictionary, 2nd Ed., Unabridged, 1934.EN 83.02(C) indicates that the heading covers “mountings, fittings and similar articles for motor vehicles … not being parts or accessories of Section XVII.” According to the information you supplied, the primary function of the differential mount is to join the differential to the chassis. It is neither a structural part of the chassis nor a part of the differential. Although you state that the dampening function of the mount is a “significant additional function”, and cite HQ 959474, HQ 959467, and HQ 959570 to substantiate your claim, it does not exclude the mount from being classified in heading 8302, HTSUS. In addition, this office does not find any of the three above-mentioned rulings relevant to the mount at issue, as the items in those rulings did not discuss a consideration between headings 8708 and 8302. The differential mounts under consideration are “mountings…. suitable for coachwork,” as defined above, in that they secure the differential unit to the frame of the vehicle. It is the opinion of this office that these mounts are provided for in heading 8302, HTSUS, and are thereby precluded from classification in heading 8708, HTSUS, as parts of motor vehicles, by operation of Note 2(b) to Section XVII, HTSUS. The applicable subheading for the differential mount will be 8302.30.3060, HTSUS, which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork…: Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of iron or steel, of aluminum or of zinc: Other. The 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