CLA-2-84:OT:RR:NC:N1:102
Mr. John Patrick Engelmann
Hadley Products, Inc.
2851 Prairie Street
Grandville, MI 49418
RE: The tariff classification of a pneumatic valve of unspecified origin
Dear Mr. Engelmann:
In your letter dated October 20, 2011 you requested a tariff classification ruling. Descriptive literature and labeled schematic drawings were included with your submission.
The product under consideration is a pneumatic valve with a control arm used specifically to regulate the ride height of a truck. As the truck lowers due to an increase in load, the control arm moves allowing additional air to pass through the valve and into the truck’s pneumatic suspension system which raises the ride height. Conversely, as the truck rises due to a reduction in load, the valve removes air from the suspension system which lowers the ride height.
You suggest classification of the pneumatic valve under subheading 8708.80.1600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Parts…of…motor vehicles…: Suspension system and parts thereof: Suspension systems (including shock absorbers): For other vehicles: Other". Heading 8708 is within section XVII of the HTSUS. Although the subject valve may be, prima facie, a part used in a motor vehicle suspension system, it is nevertheless a valve. Valves are specifically provided for in HTSUS heading 8481. Section XVII, Note 2(e), HTSUS, excludes articles of heading 8481, HTSUS. As such, the valve is excluded from heading 8708, HTSUS, in accordance with note 2(e) to section XVII and falls to be classified under HTSUS heading 8481.
The applicable subheading for the pneumatic valve will be 8481.20.0080, HTSUS, which provides for other valves for oleohydraulic or pneumatic transmissions. The rate of duty will be 2 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 Kenneth T. Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division