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NY N012179




June 21, 2007

CLA-2-40:RR:NC:SP:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 4016.99.5500

Mr. Robert Resetar
Porsche Cars North America, Inc.
980 Hammond Drive, Suite 1000
Atlanta, Georgia 30328

RE: The tariff classification of an exhaust hanger bracket from Germany.

Dear Mr. Resetar:

In your letter dated May 31, 2007, you requested a tariff classification ruling.

A sample was provided with your letter. The exhaust hanger bracket is designed to support a motor vehicle’s exhaust pipe and to isolate vibration from the exhaust system to the automobile’s body. It is composed of a stamped, sheet steel form with an EPDM rubber bushing. The steel form attaches to the underbody of the car while the flange from the exhaust pipe connects to the rubber bushing. The essential character of the hanger bracket is imparted by the rubber bushing which provides the vibration control. The metal serves primarily to hold the rubber bushing in place.

As you requested, the sample will be returned.

You suggest classification in heading 8708 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of motor vehicles. However, Legal Note 2(a) of Section XVII precludes rubber articles from classification in chapter 87.

The applicable subheading for the exhaust hanger bracket 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: vibration control goods of a kind used in the vehicles of headings 8701 through 8705. The 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 World Wide Web at http://www.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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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