Aug. 13 CBP Bulletin Proposes to Revoke Rulings on Auto Springs and Bushings, Heading 9801
In the Aug. 13 Customs Bulletin (Vol. 59, No. 33), CBP published proposals to modify and revoke ruling letters concerning the tariff classification of metal and rubber automotive air springs and suspension bushings, as well as modify ruling letters and revoke treatment relating to the documentary requirements of subheading 9801.00.20.
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Comments on Proposal Due Sept. 13
CBP said consideration will be given to any written comments received by Sept. 13 before taking these actions. In addition, any party that has received a ruling or decision on the merchandise that is subject to the proposed revocations or modifications, or any party involved with a substantially identical transaction, should advise CBP by the date that written comments on the proposed ruling are due. (An importer's failure to advise CBP of such rulings, decisions or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agents for importations after the effective date of the final decision in this notice.)
Proposals
CBP is proposing to revoke or modify the rulings below, and any rulings on these products that may exist but have not been specifically identified. CBP also is proposing to revoke any treatment it has previously accorded to substantially identical transactions.
Metal and Rubber Automotive Air Springs and Suspension Bushings
| Items: N303345: Stemco's sleeve type air spring; N303352: Stemco's convoluted/bellows air spring; N303355: Stemco's rolling lobe air spring; N273173: three models of suspension bushing; N165423: ZF Group's hydraulic and the elastomeric bushing; N302641 F: three types of bushings; N300207: Toyo Automotive Parts' bushing; NY 811465: a bushing used on a trailer suspension |
| Current: N303345, N303352, and N303355: heading 4016, specifically in subheading 4016.99.55, which provides for “[O]ther articles of vulcanized rubber other than hard rubber: Other: Other: Other: Other.” N273173, N302641, and N300207: subheading 4016.99.30, which provides for “[O]ther articles of vulcanized rubber other than hard rubber: Other: Other: Other: Of natural rubber.” NY 811465: subheading 4106.99.35, which provides for “[O]ther articles of vulcanized rubber other than hard rubber: Other: Other: Other: Of natural rubber.” N165423: subheading 4016.99.30 or 4016.99.55, and subheading 8487.90.00, which provides for “[M]achinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, and not specified or included elsewhere in this chapter: Other.” |
| Proposed: NY 303352, N303355, N273173, N165423 (as regards the metal and rubber hydraulic and elastomeric bushings and excluding the bushing component parts) and N302641: heading 8708, specifically subheading 8708.80.65, which provides for “[P]arts and accessories of the motor vehicles of headings 8701 to 8705: Suspension systems and parts thereof (including shock absorb ers): Parts: Other: Other.” N303345 and N300207: heading 8708, specifically subheading 8708.99.55, which provides for “[P]arts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other." NY 811465: heading 8716, specifically subheading 8716.90.50, which provides for “[T]railers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Parts: Other.” |
| Reason: As Chapter 87 falls within Section XVII, the terms of Note 2(a) are applicable. Note 2(a) to Section XVII excludes, in pertinent part, “other articles of vulcanized rubber” from headings 8708 and 8716, and directs their classification to heading 4016. As the subject articles described in the above-cited rulings are made from various combinations of rubber, metal and plastics, they are all composite goods. As such, they are not “of rubber” for purposes of classification in heading 4016, pursuant to General Rule of Interpretation 1, and therefore not excluded from headings 8708 or 8716 by Section XVII Note 2(a). As regards the correct classification at the subheading level per GRI 6, i.e., whether the subject articles are “parts” of suspension systems classifiable under subheading 8708.80, or “other” parts and accessories of subheading 8708.99, CBP notes that the courts have considered the meaning of the term “parts” for purposes of tariff classification. |
| Proposed for modification: N165423 (regarding the metal and rubber hydraulic and elastomeric bushings and excluding the bushing component parts), dated June 7, 2011; N300207 (excluding part #T920H), dated Sept. 5, 2018 |
| Proposed for revocation: N303345, dated March 28, 2019; N303352, dated March 28, 2019; N303355, dated March 28, 2019; N273173, dated March 15, 2016; N302641, dated Feb. 22, 2019; NY 811465, dated July 7, 1995 |
| Proposed new ruling: HQ H344357 |
Treatment Relating to the Documentary Requirements of Subheading 9801.00.20
| Items: HQ 557536: Leased equipment belonging to General Electric subsidiary GE Rental/Lease; HQ 556528: label applicator machine from Canada; H007668: Advanced Energy Industries' products; H009110: Credence's automatic test equipment for the semiconductor industry; H028001: AJ Jewels' jewelry; H060423: Keystone Automotive Distributors' specialty automotive parts; H175426: First American Resources' cutting tools and their associated parts |
| Current: For HQ 557536 and HQ 556528, the rulings reflect documentary requirements per 19 C.F.R. 10.1(a); for H007668, H009110, H028001, H060423 and H175426, a typographical error cites subheading 9801.00.20. |
| Proposed: For HQ 557536 and HQ 556528, the ruling should have referenced the documentary requirements of 19 C.F.R. 10.108. For H007668, H009110, H028001, H060423, H175426: subheading 9802.00.20, in reference to 19 C.F.R. 10.1(a) |
| Reason: In HQ 557536, the only reference to 19 C.F.R. 10.1(a) is in the holding, which states that the equipment is eligible for duty-free treatment under subheading 9801.00.20, provided the documentation requirements of section 10.1(a) are satisfied. Since the decision does not turn on the documentation requirements of 19 C.F.R. 10.1(a), the decision will be modified, not revoked. In HQ 556528, the documentary requirements of 19 C.F.R. 10.108 should have been referenced. For H007668, H009110, H028001, H060423 and H175426, dated December 23, 2011, CBP has determined the ruling letters to be in error solely with respect to the erroneous inclusion of subheading 9801.00.20 under regulation 19 C.F.R. 10.1(a). 19 C.F.R. § 10.1(a) governs the documentation required for articles imported under subheading 9801.00.20. Articles imported under subheading 9801.00.20 are not subject to these documentation requirements. |
| Proposed for modification to reflect documentary requirements: HQ 557536, dated Jan. 7, 1994; and HQ 556528, dated May 27, 1992 |
| Proposed for modification for correct reference: H007668, dated June 20, 2007; H009110, dated Aug. 27, 2007; H028001, dated July 14, 2008; H060423, dated Sept. 8, 2009; H175426, dated Dec. 23, 2011 |
| Proposed new ruling: HQ H325599 |