N317357 N3 Ruling Active

The tariff classification of rubber bushing from South Korea

Issued February 12, 2021 by U.S. Customs and Border Protection.

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N3 N317357 (February 12, 2021)

Tariff classification

HTS codes: 4016.99.5500

Headings: 4016

Product description

Item 55333-6A500, bush taper shock is described as a rubber bushing composed of ethylene-propylene-diene (EPDM) synthetic rubber. It is installed between the shock absorber of the truck suspension and the leaf spring.

CBP rationale

The applicable subheading for the EPDM synthetic rubber bushing will be 4016.99.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: other: other: other: other: vibration control goods of a kind used in the vehicles of headings 8701 through 8705.

Full text

N317357 February 12, 2021 CLA-2-40:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 4016.99.5500 Bo Ram Kim Yooil Rubber Co., Ltd. 152 Jangansandan-ro Jangan-eup, Gijang-gun Busan, ASI|KR|KS012| Pusan, South Korea RE: The tariff classification of rubber bushing from South Korea Dear Mr. Kim: In your letter dated February 4, 2021 you requested a tariff classification ruling. Item 55333-6A500, bush taper shock is described as a rubber bushing composed of ethylene-propylene-diene (EPDM) synthetic rubber. It is installed between the shock absorber of the truck suspension and the leaf spring. You state that the purpose of the bushing is to absorb vibrations. The applicable subheading for the EPDM synthetic rubber bushing will be 4016.99.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: other: other: other: other: vibration control goods of a kind used in the vehicles of headings 8701 through 8705. The general rate of duty will be 2.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. 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 Christina Allen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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