The tariff classification of an Arm for a Timing Belt Tensioner from Japan

NY R01977 May 25, 2005 CLA-2-87:RR:NC:MM:101 R01977 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Ralph Garcia Mitsubishi Motors North America, Inc. 6400 Katella Avenue Cypress, California 90630 RE: The tariff classification of an Arm for a Timing Belt Tensioner from Japan Dear Mr. Garcia: In your letter dated May 12, 2005 you requested a tariff classification ruling. You submitted a picture of an Arm for a Timing Belt Tensioner – Part Number MD130032. You state this part is a replacement service automobile part that is made of cast iron and is then machined in strategic areas and to precise specifications to a Mitsubishi internal combustion engine. In addition to being machined to specifications, the Arm is fitted with a shaft bearing (no anti-friction rolling elements) to reduce friction with the attached components. You further state that the “Arm, Timing Belt Tensioner” is similar to a mounting bracket and it provides a mounting surface for the timing belt tensioner pulley. You state that this part is an integral part of an internal combustion engine as it helps facilitate smooth operation by aiding in the maintenance of proper engine timing. You believe that this part should be classified under HTS 8409.91.5080, which provides for, Parts suitable for use only or principally with the engines of heading 8407 or 8408: Other: Suitable for use solely or principally with spark-ignition internal combustion engines (including rotary engines): Other: For vehicles of subheading 8701.20, or heading 8702, 8703, or 8704: Other…Other. We disagree with your proposed classification because we do not consider this part to be an integral part of the engine. The applicable subheading for the Arm for a Timing Belt Tensioner will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be 2.5% ad valorem. 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 Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division