CLA-2-40:OT:RR:NC:N1:119
Mr. Robert J. Leo
Meeks, Sheperd, Leo, & Pillsbury
570 Lexington Avenue, 24th Floor
New York, NY 10022
RE: The tariff classification of QuickDraw Tractor Slider Actuator
Dear Mr. Leo:
In your letter dated July 31, 2018, you requested a tariff classification ruling on behalf of Stemco.
The subject product is called the QuickDraw Slider Actuator. It is indicated to be used on a tractor trailer. Specifically it is used on the trailer as an automated release for the trailer attachment. When the Quickdraw is inflated, its larger size pushes the slide mechanism to release the trailer. You indicate that it is not self-inflated but must have an outside source to perform its function. You state that it does not contain any inner mechanisms or motor, and it is solely designed for use on a trailer. You also indicated that the product is “made of vulcanized synthetic rubber (EPDM) and not of hard rubber, composite plastic (nylon and glass fiber mixture) and a brass valve for inflation.”
The General Rules of Interpretation (GRIs) govern classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. You suggested that the QuikDraw Tractor slider actuator be classified in heading 8708, as parts and accessories of motor vehicles. This office disagrees with your proposed classification.
Legal Note 2 to Section XVII states that “The expressions "parts", and “parts and accessories", do not apply to the following articles, whether or not they are identifiable as for the goods of this section:
Joints, washers or the like of any material (classified according to their constituent material or in heading 8484) or other articles of vulcanized rubber other than hard rubber (heading 4016).” (Emphasis Added).
According to the information provided with your request and review of the sample, the QuikDraw Tractor slider actuator under consideration is made of vulcanized synthetic rubber. Although it’s not a joint, washer or the like of any material, it is an article of vulcanized rubber, which is covered by the exclusion note above. As such, the product is excluded from classification in Section XVII, which includes Chapter 87 and heading 8708.
The rubber component performs the expansion, which allows the product to accomplish the QuickDraw’s sole function. That rubber component imparts the essential character of the product.
The applicable subheading for the QuickDraw Tractor Slider Actuator will be 4016.95.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber...other inflatable articles. The rate of duty will be 4.2 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 the World Wide Web at https://hts.usitc.gov/current.
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 Paul Hodgkiss at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division