CLA-2-84:RR:NC:1:102 R00192
Mr. Gary Stuart Aspmo
Cascade Corporation
P.O. Box 20187
Portland, OR 97294
RE: The tariff classification of a cylinder service kit
Dear Mr. Aspmo:
In your letter dated March 18, 2004 you requested a tariff classification ruling on behalf of the Cascade Corporation.
The article in question is described as a “Cylinder Service Kit” comprised of a rubber o-ring, plastic rod and piston seals, rod wiper, piston guide ring and installation instructions, which will be packaged together in either a cardboard box or plastic bag. The parts in the kit are used to replace the sealing components in a linear hydraulic cylinder. Descriptive literature and technical drawings were submitted.
The General Rules of Interpretation (GRIs) govern classification of products under the Harmonized Tariff Schedule of the United States (HTSUS). Based on the information you have made available, the cylinder service kit is a set for tariff purposes. GRI 3 provides for the classification of goods put up in sets for retail sale. Under GRI 3(b), such goods shall be classified as if they consisted of the component which gives them their essential character. In this case, we find that component is the piston guide ring. Accordingly, the cylinder service kit shall be classified under heading 8412, HTSUS, which provides for hydraulic power motors and their parts.
The applicable subheading for the cylinder service kit will be 8412.90.9005, HTSUS), which provides for parts of hydraulic linear acting engines and motors. The rate of duty is free.
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 Kenneth T. Brock at 646-733-3009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division