CLA-2-84:OT:RR:NC:N1:102
Mr. James King
Affiliated Customs Brokers USA, Inc.
193 West Service Road
Champlain, NY 12919
RE: The tariff classification of a hydraulic system from Canada.
Dear Mr. King:
In your letter dated October 4, 2013, you requested a tariff classification ruling on behalf of your client, Developpement Effenco Inc.
The product under consideration is described as a Hydraulic Equipment Assisting Device (HEAD)™ Hybrid System. You indicate that this hydraulic system was specifically developed for use with refuse trucks and primarily consists of the following components: hydraulic reservoir, main hydraulic circuit manifold, hydraulic pumps, transfer case, transfer case hydraulic manifold, hydraulic accumulator, Hydraulic Motor Power Take-Off (HMPTO), primary Power Take-Off (PTO), hydraulic circuit filters and hoses.
During braking, hydraulic pumps are used to slow down the vehicle and recover kinetic energy which is stored in the hydraulic accumulator in the form of pressurized fluid. The HEAD™ Hybrid System uses the stored energy to reduce or eliminate engine idling while the waste handling equipment is being operated.
In your letter, you propose an alternative classification of subheading 8479.89.9899, Harmonized Tariff Schedule of the United States (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 Explanatory Notes to heading 84.79 state, in pertinent part, that “This heading is restricted to machinery having individual functions, which:…(c) Cannot be classified in any other particular heading of this Chapter …”. As the device under consideration is specifically provided for elsewhere in Chapter 84, classification in heading 8479, HTSUS, is precluded.
The applicable subheading for the HEAD™ Hybrid System will be 8412.29.8075, HTSUS, of the United States (HTSUS), which provides for other engines and motors, and parts thereof, hydraulic power engines and motors, other, other, other. The rate of duty will be free.
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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division