CBP Ruling E81472 — The tariff classification of Pulley Shims from Germany

Tariff classification

Headings: 8708

Product description

You submitted samples of the Pulley Shims as well as a diagram from your electronic parts catalog. The Pulley shim is a thin, round steel plate similar to a washer. The Shim is 32 mm in diameter and in the center is a 17 mm diameter hole. The thickness is 0.7 mm. Between the inner and outer edge is one 2 mm diameter hole. The Pulley shims are used as spacers between the Fan (fig. #7 in your diagram) and Pulley (fig #8 in your diagram) and the Pulley and the Clamping Cap (fig. #9 in your diagram). It is your opinion that these parts could be considered “parts of general use” as described in section XV, note 2 of the Harmonized Tariff Schedule and classified as HTS 7318.29.0000: Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Non-threaded articles: Other - dutiable at 2.8% ad valorem.

CBP rationale

The applicable subheading for the Pulley Shims will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other.

Full text

NY E81472 May 10, 1999 CLA-2-87:RR:NC:MM:101 E81472 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of Pulley Shims from Germany Dear Mr. Resetar: In your letter dated April 27, 1999 you requested a tariff classification ruling. You submitted samples of the Pulley Shims as well as a diagram from your electronic parts catalog. The Pulley shim is a thin, round steel plate similar to a washer. The Shim is 32 mm in diameter and in the center is a 17 mm diameter hole. The thickness is 0.7 mm. Between the inner and outer edge is one 2 mm diameter hole. The Pulley shims are used as spacers between the Fan (fig. #7 in your diagram) and Pulley (fig #8 in your diagram) and the Pulley and the Clamping Cap (fig. #9 in your diagram). It is your opinion that these parts could be considered “parts of general use” as described in section XV, note 2 of the Harmonized Tariff Schedule and classified as HTS 7318.29.0000: Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Non-threaded articles: Other - dutiable at 2.8% ad valorem. We disagree. These Pulley Shims are not washers because washers are placed between the nut and one of the parts to be fixed to protect the latter. Further, they would have a single hole in the center. The applicable subheading for the Pulley Shims will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 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 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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