CLA-2-73:OT:RR:NC:N1:113
Ms. Dana P. Fagerlie
TEAM Industries Inc.
105 Park Avenue NW
Bagley, MN 55621
RE: The tariff classification of fluid drain plugs from various countries
Dear Ms. Fagerlie:
In your letter dated February 10, 2014, you requested a tariff classification ruling on fluid drain plugs. Specification sheets, engineering prints and drawings of the plugs were submitted with your ruling request.
The items under consideration are four types of fluid drain plugs identified as Part Number (P/N) 100049/3233794-Plug, ¾-16 Hollow Hex, P/N 100204, P/N 100233 and P/N 100241. P/N 100049/3233794-Plug, ¾-16 Hollow Hex, is described as an off-the-shelf standard fluid plug. The country of origin for this plug is the United States. This product is machined from steel and then plated with hex-free clear zinc. It is purchased and installed with the rubber o-ring. The optional magnet is not used. P/N 100204 is described as an oil drain plug for a gearbox and it does not include the o-ring. The country of origin for this plug is Taiwan. P/N 100233 is described as an off-the-shelf drain plug that is used for oil drain plugs on all-terrain vehicle (ATV) gearboxes with an attached magnet and rubber o-ring. The country of origin for this plug is Taiwan. P/N 100241 is described as a fluid plug used on the rear axle drive assembly in golf cars and ATV’s. The plug serves as an oil fill/oil level check plug, as well as a breather for the gearbox. You indicated that it is not an off-the-shelf component but it is designed and manufactured for your end-use gearbox. This plug is sourced in more than one country outside the United States.
You stated in your letter that “Although all of the listed plugs can be used for multiple applications (engine/hydraulic/pumps/etc.) as per the suppliers’ websites, we currently use P/N 100049/3233794-Plug, ¾-16 Hollow Hex, P/N 100204 and P/N 100233 as oil drain plugs in ATV transmissions (gearboxes), front and rear right angle drive assemblies…as well as rear axle drive assemblies for ATV and golf car applications.”
You proposed classification for the fluid drain plugs in question in heading 8708, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of the motor vehicles of Headings 8701 to 8705. You stated in your letter that the plugs are off-the-shelf and/or are used on multiple types of machines and apparatus, not solely or principally used with any specific vehicle, or on vehicles in general. Therefore, the fluid drain plugs cannot be classified in heading 8708, HTSUS, or in heading 8409, HTSUS, which provides for parts suitable for use solely or principally with the engines of heading 8407 or 8408, HTSUS. The fluid drain plugs will be classified according to their constituent material (steel). Accordingly, the subject plugs are classifiable under heading 7326, HTSUS, which provides for other articles of iron or steel.
The applicable subheading for the fluid drain plugs identified as P/N 100049/3233794-Plug, ¾-16 Hollow Hex, P/N 100204, P/N 100233 and P/N 100241 will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 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 Ann Taub at (646) 733-3018.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division