CLA-2-84:OT:RR:NC:N2:206
Michael Roy Smith
MSR Customs Corporation
1 Peace Bridge Plaza, Suite 230
Buffalo, NY 14213
RE: The tariff classification of banjo fittings from China
Dear Mr. Smith:
In your letter dated August 23, 2019, you requested a tariff classification ruling on behalf of your client Flexitech Incorporated. Samples have been supplied with your request and are being returned to you as requested.
The items under consideration have been identified as Banjo Fittings, which are designed specifically for Chrysler vehicles’ hydraulic braking systems. You describe the fittings as steel components varying in weight between 0.1 pounds and 0.25 pounds, depending on the design. These banjo fittings consist of a square or round head formed or connected to a tube of varying length that is either formed or connected to a fitting head, which is open on the end to accept a flexible hose. The fittings can also consist of only a head and a fitting end. The end that accepts the flexible hose will contain a steel nipple that fits into the inner diameter of the hose to allow fluid to flow from the hose through the banjo.
Consideration was given to classifying the banjo fittings in subheading 8708.30.5090, Harmonized Tariff System of the United States (HTSUS), as brakes and servo-brakes, and parts thereof, as you suggested. However, hydraulic braking systems have been determined to be classified in heading 8412, as hydraulic systems. (See HQ H222415 and HQ H195876, both dated March 24, 2016). As a result, components of the hydraulic braking systems will be classified in heading 8412, HTSUS.
This office would also like to note that the classification of articles also called “banjo fittings” has been discussed in HQ 966412, dated September 3, 2003, which was later affirmed by HQ 966789, dated June 21, 2004. However, the banjo fittings in the listed rulings above were threaded at one end and acted as a bolt or a screw of heading 7318, HTSUS, and thus, were classified as a screw in heading 7318. In the instant case, the banjo fittings are not threaded and do not fasten anything.
The applicable subheading for the Banjo Fittings will be 8412.90.9005, HTSUS, which provides for “Other engines and motors, and parts thereof: Parts: Other: Of hydraulic power engines and motors: Of linear acting engines and motors”. The general rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8412.90.9005, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8412.90.9005, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division