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The tariff classification of automotive suspension parts from Canada.
Issued September 1, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L87047 (September 1, 2005)
Tariff classification
HTS codes: 8708.99.7060
Headings: 8708
Product description
The items are two ring like parts which are used in automotive shock absorbers. These are part numbers 109936497 and 109952249. You claim that these are intake valves. The “intake valve” is part of a larger dampening system that reacts when the shock absorber is compressed. These parts regulate the flow of the dampening fluid inside the shock absorber.
CBP rationale
The applicable subheading for the suspension parts 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 Parts for suspension systems.
Full text
NY L87047 September 1, 2005 CLA-2-87:RR:NC:N1:101 L87047 CATEGORY: Classification TARIFF NO.: 8708.99.7060 Mr. Chris Cox Sr. International Transportation Analyst Tenneco Automotive 500 N. Field Dr. Lake Forest, IL 60045 RE: The tariff classification of automotive suspension parts from Canada. Dear Mr. Cox: In your letter dated August 24, 2005 you requested a tariff classification ruling. The items are two ring like parts which are used in automotive shock absorbers. These are part numbers 109936497 and 109952249. You claim that these are intake valves. The “intake valve” is part of a larger dampening system that reacts when the shock absorber is compressed. These parts regulate the flow of the dampening fluid inside the shock absorber. You believe that these are properly classified as a valve part under 8481.90.9080. We disagree. Machine parts that regulate the flow of a fluid inside a machine, not forming a complete valve in themselves, are classified as part of the machine. The applicable subheading for the suspension parts 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 Parts for suspension systems. The rate of duty will be 2.5 percent. 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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