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The tariff classification of a Front Strut Assembly, Tube Assemblies (2), and Damper from Great Britain
Issued December 19, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardI8 I89110 (December 19, 2002)
Tariff classification
HTS codes: 8708.99.7060, 8708.80.4500
Headings: 8708
Product description
You submitted engineering drawings of the following parts: E12584321 – Front Strut Assembly E12567502 – Tube Assembly E4087805 – Tube Assembly E12593214 – Damper Euclid – Hitachi Heavy Equipment is a manufacturer of off-highway dumpers for the construction and mining industry.
CBP rationale
The applicable subheading for the Front Strut Assembly will be 8708.80.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Suspension shock absorbers: For other vehicles: Other. The applicable subheading for the Tube Assemblies (E12567502 and E4087805), and Damper will be 8708.99.7060, 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: Parts for suspension systems…Other: The rate of duty will be 2.
Full text
NY I89110 December 19, 2002 CLA-2-87:RR:NC:MM:101 I89110 CATEGORY: Classification TARIFF NO.: 8708.80.4500, 8708.99.7060 Ms. Elaine E. Loveland Euclid-Hitachi Heavy Equipment Inc. 22221 St. Clair Avenue Cleveland, Ohio 44117-2522 RE: The tariff classification of a Front Strut Assembly, Tube Assemblies (2), and Damper from Great Britain Dear Ms. Loveland: In your letter dated December 11, 2002 you requested a tariff classification ruling. You submitted engineering drawings of the following parts: E12584321 – Front Strut Assembly E12567502 – Tube Assembly E4087805 – Tube Assembly E12593214 – Damper Euclid – Hitachi Heavy Equipment is a manufacturer of off-highway dumpers for the construction and mining industry. You state that the Front Strut assemblies are cylinders, suspension parts, and perform as McPherson Struts. We do not agree that these Front Strut Assemblies are McPherson Struts. The Tube Assemblies and Damper are parts of suspension systems. The Damper is made of urethane (plastic) material and a component of the strut. The applicable subheading for the Front Strut Assembly will be 8708.80.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Suspension shock absorbers: For other vehicles: Other. The rate of duty will be 2.5% ad valorem. The applicable subheading for the Tube Assemblies (E12567502 and E4087805), and Damper will be 8708.99.7060, 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: Parts for suspension systems…Other: The rate of duty will be 2.5% ad valorem. This duty rate will remain unchanged for the year 2003. 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
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