U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a triple spacer damper from Austria
N360508 April 29, 2026 CLA-2-76:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7616.99.5190 Ivo Marfat Mosdorfer GmbH Mosdorfergasse 1 Weiz 8160 Austria RE: The tariff classification of a triple spacer damper from Austria Dear Mr. Marfat: In your letter dated April 8, 2026, you requested a tariff classification ruling. Descriptions, technical information, and photographs were submitted with your request. The item under consideration is a triple spacer damper, product # S.R.3.457.54.CCR. Its intended purpose is to be attached to three overhead conductors (powerlines) in close proximity to mitigate aeolian vibrations. This damper is composed of four major pieces, a triangular shaped central body and three clamps attached to each corner. The central body is made of an aluminum alloy with a T-shaped cross section. The widest part of this cross section is along the outside. Each clamp is composed of two aluminum alloy pieces with a semi-circular protrusion on one end and an oval shaped tube protruding inward on the other. When these two pieces are matched opposite to each and held together by a bolt, they form a complete clamp. The inner diameter of the semicircular protrusions is fitted with rubber which are designed to be secured to a conductor, and the oval tubes are fitted with rubber bushings which are used to attach the clamp to the central body. Overall, the damper is 12.7 pounds and is made of 83% aluminum, 7% steel and 10% rubber. In your submission, you suggest the spacer damper be classified in subheading 8535.90.8060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 V: Other: Other: Other.” We disagree. Heading 8535, HTSUS, requires the article to perform an electrical function of switching, protecting, or connecting within an electrical circuit. We find that the spacer damper, while a critical component in high-voltage overhead conductors, do not perform an electrical function as required to meet the terms of heading 8535, HTSUS. We note that the damper is composed of more than one metal. Section XV, Note 7 of the HTSUS, states that the classification of articles of base metal containing two or more base metals are to be treated as articles of the base metal that predominates by weight over each of the other metals. Based on the information provided, the predominating metal in the triple spacer damper, Product # S.R.3.457.54.CCR, by composition is aluminum. Heading 7616, HTSUS, is a residual or basket provision which covers a wide range of aluminum articles that are not more specifically provided for elsewhere in the HTSUS. The ENs to heading 7616 state that “This heading covers all articles of aluminum other than those covered by the preceding headings of this Chapter, or by Note 1 to Section XV, or articles specified or included in Chapter 82 or 83, or more specifically covered elsewhere in the Nomenclature.” An article of aluminum can be classified in heading 7616, HTSUS, if it is determined that the item is not more specifically provided for in any other heading of the tariff. The triple spacer damper is not specifically covered elsewhere in the tariff. Accordingly, it is classifiable in heading 7616, HTSUS. The applicable subheading for the triple spacer damper will be 7616.99.5190, HTSUS, which provides for “Other articles of aluminum: Other: Other: Other: Other: Other.” The general rate of duty will be 2.5 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Gay at matthew.gay@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division