CLA-2-84:OT:RR:NC:N1:102
Young Bin Oh
Hyundai Motor Company
231 Yangjae 2-dong
Seocho-gu, Seoul ASI/KR/KS013
Republic of Korea
RE: The tariff classification of a waste gate actuator assembly from South Korea.
Dear Mr. Oh:
In your letter dated August 26, 2015, you requested a tariff classification ruling. Descriptive literature and illustrations were submitted with your letter.
The actuator assembly-waste gate, part number 28261-5C001, is mounted to the turbocharger of a motor vehicle and allows for excess exhaust gas to bypass the turbocharger’s turbine. The actuator assembly-waste gas consists of three components: a steel actuator, an aluminum heat shield and an aluminum body assembly. The body assembly includes a bypass valve that opens in order to release excess exhaust gas. The heat shield protects the actuator. The actuator is made up of a body, a diaphragm, a rod and a spring. Once pressure reaches a preset range, the pushing action from the rod actuates the valve, releasing excess exhaust gas.
In your letter, you suggest the actuator assembly-waste gate is classified under subheading 8481.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of valves. Based on the information submitted, the aluminum body, the heat shield and actuator form an assembly that consists of a relief valve that opens in response to the actuator. Also, the aluminum body incorporates a complete valve and for tariff purposes cannot be classified as a part of a valve.
Thus, the applicable subheading for the actuator assembly-waste gate, part number 28261-5C001, will be 8481.40.0000, HTSUS, which provides for safety or relief valves. The general rate of duty will be 2 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 Sandra Martinez at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division