The tariff classification of an automotive spacer from South Korea

N315470 November 5, 2020 CLA-2-87:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Boram Kim Yooil Rubber Co., Ltd. 152 Jangansandan-ro Jangan-eup, Gijang-gun Busan, ASI KR KS012 PUSAN Korea, South RE: The tariff classification of an automotive spacer from South Korea Dear Mr. Kim: In your letter dated October 26, 2020, you requested a tariff classification ruling. Pictures and other descriptive literature were submitted with your request. The item under consideration has been identified as a Spacer (Item Number 21128-45000), used in passenger vehicles. You describe the product as a foam molding made of polyurethane and polypropylene, molded in a specific shape, and measuring 170×240×70 millimeters. It is mounted on the cylinder block of the engine located in the engine room of the vehicle, filling empty spaces between the vehicle body to maintain space and absorb vibration and noise. Consideration was given to classifying the Spacer in subheading 8708.29, Harmonized Tariff Schedule of the United States (HTSUS), as a vehicle body part, per your suggestion. Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. There is no dispute that the article is a motor vehicle component classifiable in heading 8708, HTSUS. However, we do not agree with your proposed classification on the subheading level. The spacer under consideration is not specifically named in the heading or subheadings therein. Under ejusdem generis, where particular words of description are followed by general terms, the latter will be regarded as referring to things of a like class with those particularly described. In other words, ejusdem generis requires that merchandise possess the particular characteristics or purposes that unite the specified exemplars in order to be classified under the general terms. See, Nissho-Iwasi Am. Corp. v. United States, 10 CIT 154, 157, 641 F. Supp. 808, 810 (1986). The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level. EN to heading 87.08 describes parts of vehicle bodies as, “…floor boards, sides, front or rear panels, luggage compartments, etc.; doors and parts thereof; bonnets (hoods); framed windows, windows equipped with heating resistors and electrical connectors, window frames; running-boards; wings (fenders), mudguards; dashboards; radiator cowlings; number-plate brackets; bumpers and over-riders; steering column brackets; exterior luggage racks; visors; non-electric heating and defrosting appliances which use the heat produced by the engine of the vehicle; safety seat belts designed to be permanently fixed into motor vehicles for the protection of persons; floor mats (other than of textile material or unhardened vulcanised rubber), etc…” The spacer is not ejusem generis with the articles described in the applicable EN. As a result, classification of the spacer in subheading 8708.29, HTSUS, is precluded. The applicable subheading for the Spacer (Item Number 21128-45000) will be 8708.99.8180, HTSUS, which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other.” The general rate of duty will be 2.5 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, please contact National Import Specialist Liana Alvarez at liana.alvarez@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division