The tariff classification of Ready Mount Struts from Mexico

NY K87287 July 1, 2004 CLA-2-87:RR:NC:MM:101 K87287 CATEGORY: Classification TARIFF NO.: 8708.80.3000 Ms. Natascha A. Northrup ArvinMeritor Light Vehicle Aftermarket 100 Westwood Place, Suite 200 Brentwood, Tennessee 37027 RE: The tariff classification of Ready Mount Struts from Mexico Dear Ms. Northrup: In your letter dated June 15, 2004 you requested a tariff classification ruling. You submitted a picture of a Ready Mount Strut. The unit consists of a strut, shock absorber and coil spring and is a suspension shock absorber for motor vehicles. You state that you believe that the correct classification for the Ready Mount Strut is HTS 8708.99.70, which provides for parts of suspension systems. We disagree with you proposed classification because this part is more correctly classified as a McPherson strut. The applicable subheading for the Ready Mount Struts will be 8708.80.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories for the motor vehicles of headings 8701 to 8705: Suspension shock absorbers: For other vehicles: McPherson Struts. 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