CLA-2-84:OT:RR:NC:1:104

Mr. David Lee McKnight
Voith Turbo Inc.
25 Winship Rd
York, PA 17406

RE: The tariff classification of a Magnetarder from Germany

Dear Mr. McKnight:

In your letter dated June 10, 2011 you requested a tariff classification ruling.

The imported product, the Magnetarder, is described as a secondary braking system that is powered by permanent magnets. It fits in the driveline of a vehicle between the transmission and the rear axle. This product does not replace the current brake assembly on the vehicle. It is considered an auxiliary brake for commercial vehicles used in conjunction with the main service brake system. The Magnetarder induces eddy current into the rotor via permanent magnets. It does not include service brake shoes or discs and it is not an electromagnetic product. It is powered by integral permanent magnets which do not require an external power source.

In order to use the product, the operator of the vehicle engages the Magnetarder via a foot pedal or a hand switch. Air is pushed into a valve which is mounted to the stator. The air causes the permanent magnet ring to rotate over and become aligned with ferrous pole pieces. This mechanical action will engage the retarder or secondary braking system without the need for an external power source. When the operator of the vehicle presses on the foot pedal or the hand switch is relieved, the air forces the 2 rings apart and the braking force is ended.

In your request, you proposed classification of the Magnetarder in subheading 8708.30.5090 of the Harmonized Tariff System of the United States (HTSUS) which provides for “ … parts and accessories of … motor vehicles: Brakes … parts thereof: For other vehicles: Other.”  Since the control valve of the Magnetarder is operated electrically, the apparatus is excluded from classification in Chapter 87, HTSUS, by Note 2.(f) to Section XVII, HTSUS, of which Chapter 87 is a part.

Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs).  GRI 1. states “ ... classification shall be determined according to the terms of ... any relative section … notes … .”  Notes 2.(f) and (e) to Section XVII, HTSUS, of which Chapter 87 is a part, state “The expressions “parts” and “parts and accessories” do not apply to the following articles, whether or not they are identifiable as for the goods of this section: (f) Electrical machinery or equipment … (e) Machines or apparatus of headings 8401 to 8479 … .”

The applicable subheading for the Magnetarder will be 8479.89.9899, HTSUS, which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other. 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