CLA-2-84:OT:RR:E:NC:N1:102
Mr. Ken F Hosking
Currawong Engineering Pty Ltd
Factory 1, 84 Browns Road
Kingston
Hobart, Tasmania, 7050
Australia
RE: The tariff classification of components for internal combustion engines from Australia
Dear Mr. Hosking:
In your letter dated March 25, 2009 you requested a tariff classification ruling.
The articles in question are described as a high pressure fuel pump, fuel injectors, an engine control unit (ECU), sensors and cables, and mechanical components and assemblies for use in stabilized camera gimbals. Descriptive information and photographs were submitted.
You indicate that the high pressure fuel pump is for use with fuel injected engines of the type used in small unmanned aircraft and are designed to be fitted to small internal combustion engines. The fuel injectors are described as standard automotive injectors that are modified with customized director plates. The modified injectors are used to inject fuel directly into the combustion chambers of small internal combustion engines. Based on the information you have provided, we assume that the injectors incorporate a solenoid that actuates a valve mechanism which in turn controls the flow of fuel into the combustion chambers.
In your request you suggest that the fuel pump and fuel injectors may fall to be classified in heading 8409, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of other aircraft engines of HTSUS heading 8407 and 8408. However, fuel pumps are goods provided for in HTSUS heading 8413, which provides for liquid pumps. The subject fuel injectors are goods provided in HTSUS heading 8481, which provides for valves. HTSUS headings 8409, 8413 and 8481 all fall within section XVI of the tariff. Note 2(a) to section XVI provides that parts which are “goods” included in any of the headings of section XVI are to be classified in their respective headings. Accordingly, the fuel pump and fuel injectors cannot be classified as parts in heading 8409, HTSUS.
The applicable subheading for the fuel pump will be 8413.30.9030, HTSUS, which provides for other fuel pumps for internal combustion piston engines. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the modified fuel injector will be 8481.80.9005, HTSUS, which provides for solenoid valves. The rate of duty will be 2 percent ad valorem.
We cannot provide classifications for the engine control unit (ECU), sensors and cables, and the mechanical components and assemblies for use in stabilized camera gimbals without additional information.
Please identify and provide a detailed description of the specific components and assemblies you wish us to consider in their condition as imported. The description should explain the purpose of the article, where it is used and how it works. For the ECU and sensors identify the variables that are monitored and explain how those variables are measured and/or controlled. For the gimbal assemblies describe the specific parts from which they are assembled.
If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. If the information required does not involve sending a sample, you can re-submit your request and the additional information electronically.
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 Kenneth T. Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division