The tariff classification of a motor vehicle "Damper Assembly Engine" from Korea

NY E86904 September 20, 1999 CLA-2-87:RR:NC:MM:101 E86904 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Ms. Betty Gordon Hyundai Motor America 10550 Talbert Avenue P.O. Box 20850 Fountain Valley, California 92728-0850 RE: The tariff classification of a motor vehicle "Damper Assembly Engine" from Korea Dear Ms. Gordon: In your letter dated August 11, 1999 you requested a tariff classification ruling. You submitted a photocopy of the damper (Hyundai Part Number 21950-34700) from your parts catalog. You state that the "damper assembly engine" is basically a miniature shock absorber. It damps engine vibration preventing the vibration from reaching the interior of the vehicle. The damper itself is a hydraulic cylinder in which a piston moves as flow resistance is overcome. It mounts next to the engine mount, and works in conjunction with the engine mount to reduce (damp) engine vibrations. The applicable subheading for the "Damper Assembly Engine" 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