CLA-2-84:OT:RR:E:NC:1:104
Mr. Ralph Garcia
Mgr. International Trade Compliance
Mitsubishi Motors North America Inc.
6400 Katella Ave.
Cypress, CA 90630
RE: The tariff classification of Accumulators from Japan
Dear Mr. Garcia:
In your letter dated November 24, 2008 on behalf of Mitsubishi Motors, you requested a tariff classification ruling.
Part number 4630A011, known as an “Accumulator, Brake Booster” is for use in hydraulic brake booster assemblies. It is designed as a replacement part for Mitsubishi automobiles. The hydraulic booster assembly is part of the braking system in an automobile. The function of the hydraulic booster is to amplify the power exerted by the driver on the brake pedal, which reduces the effort required for effective braking. The hydraulic booster assembly consists of 1) an antilock braking system (ABS) control unit, 2) a brake fluid reservoir, 3) hydraulic pump and 4) an accumulator.
The accumulator is a spherical canister mounted on the brake booster assembly. The interior of the accumulator is divided into two chambers by a flexible diaphragm. The upper chamber of the accumulator is filled with compressed nitrogen. The lower chamber is empty; but it is designed to be filled with brake fluid using an electric power pump. When the accumulator is installed within the brake line it creates the necessary pressure for the brake booster to perform its function. The accumulator in this system replaces the traditional brake booster function where the vacuum from the engine is used to build the necessary pressure to provide the power assist. The brake booster assembly does not use engine vacuum to boost pressure, instead the nitrogen filled accumulator performs this function. When the brake pedal is depressed, the hydraulic pump is deactivated and the compressed nitrogen within the accumulator is allowed to expand which provides the power assist. When the driver removes pressure from the brake pedal, the hydraulic pump injects brake fluid into the accumulator, thereby recompressing the nitrogen with the accumulator.
In your letter, you request that the accumulator be classified in subheading 8413.91.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of hydraulic fluid power pumps. You state that the accumulator is similar to the brake booster that was classified as a pump in NY ruling number N011979. Submitted sketches show that the accumulator in question is not similar to the brake booster in NY ruling number N011979. The accumulator is not a part of heading 8413. Thus, subheading 8413.91.9050, HTSUS, would not be applicable.
The applicable subheading for the accumulators will be 8479.89.9865, HTSUS, which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof (con.): Other machines and mechanical appliances (con.): Other…Other…Hydraulic accumulators. The rate of duty will be 2.5% 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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division