CLA-2-85:OT:RR:NC:1:104
Mr. Sebastian Eich
Aventis Atlantic Partners LLC
245 N. Highland Ave NE, Suite 230-102
Atlanta, GA 30307
RE: The tariff classification of parts used in a Piston Accumulator from Germany.
Dear Mr. Eich:
In your letter dated November 20, 2013 on behalf of Rausch & Pausch LP, you requested a tariff classification ruling. As per your request, samples will be returned to you.
The items under consideration are components of a piston accumulator which provides a pulsed supply of oil to the automatic transmission in an automobile. The items are as follows: 1.01 – Check Plate, Part Number 15584051, 1.02 – Ball Retainer, Part Number 15586053, 1.03 – Bracket, Part Number 15728051 and 1.04 – Ball Retainer, Part Number 15586052.
– Check Plate – a steel article measuring Ø22 mm / 4 mm and weighing 13 grams.
– Ball Retainer – a steel article measuring Ø24 mm / 13 mm and weighing 2.5 grams. This
part does not attach other parts together. It only prevents metal balls from falling out.
1.03 – Bracket – a steel article measuring 110 mm x 51 mm x 10 mm and weighing 100 grams. This item is welded onto the piston accumulator and will be used to mount the whole device to the transmission.
1.04 – Ball Retainer –a steel article measuring Ø24 mm / 13 mm and weighing 2.5 grams. As with item 1.02, this part does not attach other parts together. It only prevents metal balls from falling out.
You have suggested classification of the subject check plate under heading 7326, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel. Heading 7326 covers a wide range of iron or steel articles that are not more specifically provided for elsewhere in the HTSUS. The check plate under consideration is not classifiable in heading 7326, HTSUS, because the merchandise is more specifically provided for in another heading of the HTSUS.
You suggested that the Ball Retainers, part numbers 15586053 and 15586052, should be classified within subheading 7318.29.0000, HTSUS, which provides for screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: non-threaded articles: other. The Explanatory Note to heading 7318, HTSUS, states, in part, that articles classified within that heading are used to assemble or fasten goods so that they can readily be dissembled. Inasmuch as you have stated that these parts do not attach other parts together, classification within heading 7318, HTSUS, would be incorrect.
“Parts” are classified in accordance with Note 2 to Section XVI which states that, subject to certain exclusions found in Note 1 to Section XVI, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:
(a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings;
(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517;
(c) All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548.
By virtue of Note 2(b) to Section XVI, the applicable subheading for items 1.01 – Check Plate, Part Number 15584051, 1.02 – Ball Retainer, Part Number 15586053 and 1.04 – Ball Retainer, Part Number 15586052, will be 8479.90.9496, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: 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/.
Your inquiry does not provide enough information for us to give a classification ruling on item 1.03 – Bracket, Part Number 15728051. Your request for a classification ruling should include a clarification on the use of this item. What type of transmission is this article connected to, e.g., a machine or motor vehicle transmission? Is it used exclusively with machines/mechanical appliances or motor vehicles? Can it be used interchangeably with all types of transmissions? When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material on item 1.03 – Bracket that we have returned to you.
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