The tariff classification of a vibration damper from China

NY R02547 October 5, 2005 CLA-2-85:RR:NC:N1:112 R02547 CATEGORY: Classification TARIFF NO.: 8543.89.9695 Shelley Vybiral Import/Export Compliance Specialist, LORD Corporation P.O. Box 10038 Erie, PA 16514-0038 RE: The tariff classification of a vibration damper from China Dear Ms. Vybiral, In your letter dated September 8, 2005, you requested a tariff classification ruling. The first item concerned is the MR 180 KN Damper (Part # RD-9001-01). It is a vibration damper (shock absorber) made of steel and plastic filled with hydrocarbon-based ,magnetically responsive magneto-rheological fluid. When electric current is applied to the damper, the ions in the fluid solidify into rows thereby stiffening the resistance that the damper offers; when the current is stopped, the fluid resumes its completely liquid state. The damper measures approximately 21” in length X 9” in width X 9” in height. The applicable subheading for the MR 180 KN Damper (Part # RD-9001-01) will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere ... : Other machines and apparatus: Other: Other: Other: Other: Other”. The rate of duty will be 2.6%. Your inquiry does not provide enough information for us to give a classification ruling on the MR Controllable Friction Damper (Part # RD-1097-1). You state that this part is designed for use on washing machines, however the general description of RD-1097-1 in the product bulletin merely states that it is especially well suited for suspension and isolation applications. There is no reference to washing machines. In addition, the drawing for this part has no reference to washing machines. The page from your website on Magneto-Rheological (MR) Technology refers to washing machines and other appliances. The only reference on this page to Part # RD-1097-1 is hand written. If you still maintain that this part is designed for use on washing machines, please submit documentation - sales records, affidavits from customers who use this item in a washing machine, etc. - to support your claim and answer the following questions: Does this item operate on the same principle as the large scale damper, Part # RD-9001-01? Do components differ other than in size? What other applications are there for part # RD-1097-1? (dishwashing machines?, refrigerators?, other?) Are magnetic friction dampers, or other type dampers, standard equipment on these appliances or options? Are you selling Part # RD-1097-1 to appliance manufacturers? If not, please advise as to the market for this part. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that you originally submitted as well as a copy of this letter. 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 MR 180 KN Damper, contact National Import Specialist Richard Laman at 646-733-3017 and, if you have any questions regarding the MR Controllable Friction Damper, contact National Import Specialist Robert Losche at 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division