K84946 K8 Ruling Active

The tariff classification of a motor vehicle GX25 Upper Mount and a Rear Control Arm from China

Issued April 13, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.99.7060, 8302.30.3060

Headings: 8302, 8708

Product description

You submitted photographs and technical drawings of a motor vehicle GX25 Upper Mount and a Rear Control Arm for “an Open Wheel Race Car”.

CBP rationale

The applicable subheading for the GX 25 Upper Mount will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof: Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of iron or steel, of aluminum or zinc…Other. The applicable subheading for the Rear Control Arm 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.

Full text

NY K84946 April 13, 2004 CLA-2-87:RR:NC:MM:101 K84946 CATEGORY: Classification TARIFF NO.: 8302.30.3060, 8708.99.7060 Mr. David M. Doyle Oxford Sourcing 1999 Elmwood Avenue; Suite D Columbus, Ohio 43212 RE: The tariff classification of a motor vehicle GX25 Upper Mount and a Rear Control Arm from China Dear Mr. Doyle: In your letter dated March 31, 2004 you requested a tariff classification ruling. You submitted photographs and technical drawings of a motor vehicle GX25 Upper Mount and a Rear Control Arm for “an Open Wheel Race Car”. You state that these parts will not fit on any production car or street legal car. The GX25 Upper Mount is a bracket that is used to locate and secure the top of the transmission to the chassis. The Rear Control Arm is a suspension piece that attaches the lower portion of the rear wheel upright to the chassis. The applicable subheading for the GX 25 Upper Mount will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof: Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of iron or steel, of aluminum or zinc…Other. The rate of duty will be 2% ad valorem. The applicable subheading for the Rear Control Arm 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 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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