CLA-2-84:OT:RR:NC:N1:102
Mr. Joseph Lovegren
Shimadzu Precision Instruments, Inc.
3645 N. Lakewood Blvd.
Long Beach, CA 90808
RE: The tariff classification of a control module with valves from Japan
Dear Mr. Lovegren:
In your letter dated October 25, 2018 you requested a tariff classification ruling. Technical information was included with your submission.
The Ground Spoiler Control Module, part number 734-19140, is described as a component of an airplane fly by the wire spoiler control system. The module consists of two pressure switches and two shuttle valves that are referred to as an Arm valve and a Control Valve. The pressure switches are said to monitor downstream pressure and the shuttle valves, which impart the essential character, hydraulically control the ground spoiler actuators.
In your submission, you suggest that the subject module be classified in subheading 8803.30.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of aircraft. This office disagrees.
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes.
Legal Note 2(e) to Section XVII excludes machines or apparatus of headings 84.01 to 84.79, or parts thereof, other than the radiators for the articles of this Section; articles of heading 84.81 or 84.82 or, provided they constitute integral parts of engines or motors, articles of heading 84.83 from this Section.
Furthermore, the Explanatory Notes (ENs), which represent the official interpretation of the tariff at the international level and facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs, specifically exclude valves from Section XVII. EN III(A)6(a) to this Section describes these articles as “Taps, cocks, valves and similar appliances (e.g., radiator drainage taps, inner tube valves),” with reference to heading 8481.
In this instance, the Ground Spoiler Control Module is classified as a valve of 8481. As such, classification of the subject module in heading 8803, HTSUS, is precluded.
You also suggest that the subject module be classified in subheading 8481.80.9025, HTUS, 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: With electrical or electro-hydraulic actuators: Other.
However, Subheading Note 3 to Chapter 84 states that for the purposes of subheading 8481.20, the expression “valves for oleohydraulic or pneumatic transmissions” means valves which are used specifically in the transmission of “fluid power” in a hydraulic or pneumatic system, where the energy source is supplied in the form of pressurized fluids (liquid or gas). These valves may be of any type (for example, pressure-reducing type, check type). Subheading 8481.20 takes precedence over all other subheadings of heading 8481.
The Ground Spoiler Control Module is said to include valves that hydraulically control pressure. Therefore, in accordance with Subheading Note 3 to Chapter 84, the module falls within subheading 8481.20.
As such, the applicable subheading for the Ground Spoiler Control Module, part number 734-19140, will be 8481.20.0040, HTSUS, which provides for which provides for taps, cocks, valves and similar appliances… Valves for oleohydraulic or pneumatic transmissions: Hydraulic valves: Flow control type. 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 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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division