The tariff classification of a motor vehicle part from Japan

N018978 November 16, 2007 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.5500 Laurie Peach, National Customs Manager American Honda Motor Co., Inc. 1919 Torrance Blvd. Torrance, CA 90501-2746 RE: The tariff classification of a motor vehicle part from Japan Dear Ms. Peach, In your letter dated October 22, 2007, you requested a tariff classification ruling. The item concerned is the Dynamic Damper (Part # 44351-S7A-003); it is a trapezoidal-shaped ring of steel with rubber molded over it’s entirety and measures approximately 2 ¾ inches in diameter at its widest, 1 ¼ inches in diameter at its narrowest X 2 inches in height. The Dynamic Damper serves as a weighting mechanism to dampen the effect of vibration on a vehicle driveshaft/drive-axle. The applicable classification subheading for the Dynamic Damper (Part # 44351-S7A-003) will be 8708.99.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Other parts … : Other: Other: Other: Vibration control goods containing rubber”. The rate of duty will be 2.5%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division