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: 5.01 – “Ball”, Rausch & Pausch Part Number 12303021 and 5.02 - “Conductor Sleeve”, Rausch & Pausch Part Number 15719051. The Ball is made of steel with a dimension (in mm) of Ø4 mm and a weight of 0.3 grams. It is designed to mechanically lock the valve in place when the piston accumulator is in its “loaded” position. The Conductor Sleeve is constructed of copper and measures 3 mm by 4 mm. It is designed to be welded onto the exposed end of a wire in order to produce a secure contact with the coil body.
In your letter, you propose classifying the Ball in subheading 8481.90.9085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof, parts, other, other, other, other” and the Conductor Sleeve in subheading 8536.69.8000, HTSUS, which provides for "Electrical apparatus…for making connections to or in electrical circuits…Lamp-holders, plugs and sockets: Other: Other.". However, as described above, the Ball does not function as a valve part nor does the Conductor Sleeve function as a socket. Thus, classifications in subheading 8481.90.9085, HTSUS, and subheading 8536.69.8000, HTSUS, would not be appropriate.
“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(a) to Section XVI, the applicable subheading for item 5.01 – “Ball”, Rausch & Pausch Part Number 12303021 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.
By virtue of Note 2(a) to Section XVI, the applicable subheading for item 5.02 - “Conductor Sleeve”, Rausch & Pausch Part Number 15719051 will be 8536.90.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Electrical apparatus…for making connections to or in electrical circuits…for a voltage not exceeding 1,000 V: Other apparatus: Other: Other." The general rate of duty will be 2.7 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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division