July 5, 2007 CBP Bulletin Notice on McPherson Strut Component
In the July 5, 2007 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 41, No. 28), CBP published a notice revoking a ruling and treatment as follows:
Sign up for a free preview to unlock the rest of this article
Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
Revocation of ruling; revocation of treatment. CBP is revoking a ruling on the classification of a McPherson strut component. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, the revocation is effective for merchandise entered or withdrawn from warehouse for consumption on or after September 3, 2007.
McPherson strut component. The merchandise at issue is identified as SKF part number BDAB447071, an unground automotive housed thrust ball bearing. It is a housed thrust ball bearing used in the assembly of a McPherson Strut. A McPherson Strut is used in the steerable front or rear suspension of a motor vehicle. The housed thrust ball bearing is located in the strut assembly between the coil spring and the structure of the vehicle. The article consists of two steel thrust washers, steel balls and a cage contained in a plastic enclosure. The washers, ball and cage form a thrust bearing with the washers serving as raceways and the balls as rolling elements. The enclosure is formed by two pieces of plastic that snap together to create a housing for the bearing.
CBP is issuing HQ H004160, in order to revoke NY 892999, and reclassify the subject merchandise under 8708.80.6590, which provides for ''Parts and accessories of the motor vehicles of headings 8701 to 8705: Suspension systems and parts thereof (including shock absorbers): Parts: Other: Other, Other," rather than heading 8482.10.5004, which provides for ''Ball or roller bearings, and parts thereof.''
CBP takes this action as a correction. The Explanatory Notes (ENs) to 8482 state that the heading does not cover bearing housings that incorporate ball bearings therefore the subject merchandise is precluded from classification in heading 8482. By application of Notes 2(e) and 3 to Section XVII, the housed thrust ball bearing is classified in heading 8708. It is provided for in subheading 8708.80.6590, which provides for "Parts and accessories of the motor vehicles of headings 8701 to 8705: suspension systems and parts thereof (including shock absorbers): Parts: Other: Other, Other."
new: 8708.80.6590, 2.5%; previous: 8482.10.5004, 9%
(See ITT's Online Archives or 05/10/07 news, 07051035, for BP summary of proposed HQ H004160.)
July 5, 2007 CBP Bulletin (Vol. 41, No. 28) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2007/