CLA-2-84:OT:RR:NC:N1:104
Ms. Marlene White
Stewart Warner Corporation
349 MacDonald Avenue
Belleville, Ontario K8N 3Z5 Canada
RE: The tariff classification of Bench Top Lubrication Systems from Canada
Dear Ms. White:
In your letter dated March 16, 2015, you requested a tariff classification ruling.
The Bench Top Tanks (1000, 1020, 1040, 1050 and 1500 Series) are bulk lubrication systems designed for use in facilities such as garages and shops to dispense measured amounts of motor oils and hydraulic oils. Each tank package contains the tank with sight gauge, a hose reel, a delivery hose, a meter and a pump. All packages include a filter/regulator. Models differ in tank liter capacity and delivery hose length (30 feet or 50 feet). The 1000 Series (1140L tank), the 1040 Series (800L tank) and 1500 package (1500L tank) feature a 5:1 ratio RAM pump and a meter control valve or pre-set meter with non-drip nozzle. The 1050 Series features a 540L tank, a 5:1 ratio RAM pump and a meter control valve or LCD meter with non-drip nozzle. Each package is assembled in Canada from components of various origins such as (1) tanks/Canada and (2) meters, connecting hoses, oil pumps and hose reels/United States.
The 1020 series (each tank section’s capacity 570L) and the 1501 package (each tank section’s capacity 750L) include two-product bench-top tanks with sight gauges and two each of the pump, reel with delivery hose, and meter control valve or pre-set meter with non-drip nozzle.
In your letter, you proposed that the Bench Top Tanks be classified in subheading 8413.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pumps for dispensing fuel or lubricants, of the type used in filling-stations or in garages, fitted or designed to be fitted with a measuring device. Based on the information submitted, the Bench Top Tank consists of much more than a pump, i.e., a tank, a hose reel, a meter, etc. The pump cannot be considered the essential character/function. Therefore, the item does not fall within the purview of heading 8413, HTSUS.
The applicable subheading for the will be 8479.89.9899, 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 rate of duty will be 2.5% 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division