CLA-2-84:OT:RR:NC:N1:102
Robert D. DeCamp
Sandler, Travis & Rosenberg, P.A.
675 Third Avenue, Suite 1805-06
New York, New York 10017
RE: The tariff classification of various parts of a pneumatic transducer from China
Dear Mr. DeCamp:
In your letter dated September 01, 2021, you requested a tariff classification on behalf of your client, A&C Trade Consultants Inc. Descriptive information was provided with your request.
The articles under consideration are referred to as covers, nozzle bodies, bodies, spacers, and valve bodies. The aluminum articles are used in two versions of the Fairchild Model T7800 Standard Range Miniature Electro-Pneumatic Transducer. The transducer functions as a pneumatic valve assembly and is made up of two sections: the pneumatic relay section and the primary converting section, which is configured as either a magnet/coil version or a piezo disc version. The pneumatic relay section is located in the lower section of the transducer and is mechanically designed to control airflow. The primary converting section is located on the upper section of the transducer and is designed to receive and convert an electrical sign that is communicated to the pneumatic relay section.
The cover, part number 20611, and the nozzle body, part number 20613, are used in the primary converting section of the magnet/coil version of the Model T7800 Transducer.
The cover, part number 20611, is a cover for the control circuit board and wiring.
The nozzle body, part number 20613, is designed to work with the magnet assembly for the purpose of converting an electrical signal to a pneumatic signal and is configured to house the nozzle and control circuit board.
The cover, part number 18796 or 18795, the body, part number 18907, and the spacer, part number 18793, are used in the primary converting section of the piezo disc version of the Model T7800 Transducers.
The cover, part number 18796 or 18795, is a cover for the control circuit board and wiring.
The body, part number 18907, houses the nozzle, and the piezo disc.
The spacer, part number 18793, is installed onto the bottom of the body, part number 18907, and is designed to house a spring like component that connects to the control circuit board and supports the piezo disc.
The valve bodies, part numbers 18960 and 18819, are positioned in the pneumatic relay section of the transducer and are designed to house airflow controlling components that allow for air pressure to be increased and decreased.
The spacer, part number 16747, is designed to be installed in the diaphragm assembly of the pneumatic relay section of the transducer. The spacer features vent holes that release air and is specifically shaped to be positioned within the diaphragm assembly, which moves downward and upward to regulate air pressure.
In your letter, you suggest that the aluminum covers, nozzle bodies, bodies, spacers, and valve bodies are classified within subheading 8481.90, Harmonized Tariff Schedule of the United States (HTSUS), 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: Parts. While we agree that the valve bodies and the spacer, part number 16747, are classified within subheading 8481, we do not believe the remaining articles are classified within subheading 8481.90.
In Mitsubishi Electronics America v. United States, 19 CIT 378, 383 n.3 (1995) the court stated, “a subpart of a particular part of an article is more specifically provided for as a part of a part than a part of the whole.” In this instance, the aluminum covers, nozzle bodies, bodies, spacer, part number 18793, are each “a part of a part” in that each article is a part of the primary electrical converting section that is itself a part of the whole, i.e., the pneumatic transducer. Therefore, classification in subheading 8481.90, HTSUS, is precluded for these articles.
The primary converting section of the pneumatic transducer converts an electrical signal to mechanical energy as it alters the pneumatic pressure based on the input from the user. As such, it meets the definition of a transducer and should be classified within heading 8543, HTSUS. The covers, bodies, and spacers that make up the converting section are considered parts of transducers and will be classified accordingly.
The applicable subheading for the covers, nozzle body, and spacers, part numbers 20611, 20613, 18795, 18796, 18907, and 18793 will be 8543.90.8885, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Other: Other.” The general rate of duty will be free.
The applicable subheading for the spacer, part number 16747, will be 8481.90.9040, HTSUS, which provided 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: Parts: Other: Of valves of subheading 8481.20: Other: The rate of duty is Free.
The applicable subheading for the valve bodies, part numbers 18960 and 18819, will be 8481.90.9020, HTSUS, which provided 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: Parts: Other: Of valves of subheading 8481.20: Valve bodies: The rate of duty is Free.
Pursuant to U.S. Note 20 Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 8481.90.9040 and 8481.90.9020, 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., 9903.88.01, in addition to subheadings 8481.90.9040 and 8481.90.9020, HTSUS, listed above.
Additionally, products classified under subheading 8543.90.8885, 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 8543.90.8885, 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-actionshttps://www.cbp.gov/trade/remedies/301-certain-products-china 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, contact National Import Specialist Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division