CLA-2-84:RR:NC:1:102 G83721
Ms. Laurie Peach
American Honda Motor Co., Inc.
1919 Torrance Boulevard
Torrance, California 90501-2746
RE: The tariff classification of vacuum control components from Japan.
Dear Ms. Peach:
In your letter dated October 20, 2000 you requested a tariff classification ruling on behalf of American Honda Motor.
The items in question are described as a vacuum advancer, part number 30104-657-672, and vacuum control assemblies, part number 30104-PD2-664 and 30104-PH4-674, used in ignition timing systems for automotive engines. The subject components mount on the side of an ignition distributor and function as an actuator for advancing or retarding ignition timing in response to engine intake manifold vacuum. Descriptive information and illustrations were submitted.
The units each consist of a metal housing with a vacuum line port and an internal rubber diaphragm connected to a metal lever. The lever passes through an opening in the housing and connects to the ignition distributor. When a vacuum line from the intake manifold is connected to the timing unit, the rubber diaphragm expands and contracts in response to vacuum pressure. The diaphragm converts any change in vacuum pressure into a mechanical force and imparts linear motion to the lever. The linear motion of the lever is then used to adjust the distributor and advance or retard the ignition timing.
In NY ruling F80160, dated December 20, 1999, an ignition vacuum timing unit similar to the components here was found to be classified in subheading 8412.39.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other pneumatic power engines and motors. Although you agree that the subject components are pneumatically operated, it is your opinion that they are not articles of HTSUS heading 8412. Further, you aver that the vacuum control components are more specifically provided for as valves under heading 8481, HTSUS, or as parts for use with spark-ignition internal combustion engines, under heading 8409, HTSUS.
Based on the information provided the vacuum control components are, prima facie, parts of the spark-ignition internal combustion engines provided for in HTSUS heading 8407. Headings 8407, 8409, 8412 and 8481 fall within chapter 84 of the HTSUS. Chapter 84 is in section XVI, HTSUS. Note 2(a) to section XVI provides that parts which are goods included in any of the headings of chapter 84, other than, among others, heading 8409, are in all cases to be classified in their respective headings. If the vacuum controls are articles of HTSUS headings 8481 or 8412, then they cannot be classified in heading 8409, HTSUS.
HTSUS heading 8481 covers taps, cocks, valves and similar appliances to regulate the flow of fluids, including devices designed to regulate the pressure or the flow velocity of a liquid or a gas, by opening or closing an aperture. There is nothing in your representations to indicate that the vacuum control components act upon a fluid to regulate its flow. To the contrary, it is the flow of air to the intake manifold that in effect regulates the operation of the vacuum controls. The components in question are not articles of HTSUS heading 8481.
HTSUS heading 8412 provides for other engines and motors. Engines and motors are devices designed for the conversion of energy into useful mechanical motion. Because the sole function of the vacuum control components is to convert energy derived from a change in manifold vacuum into the linear motion of the lever used to adjust the distributor, we find that the components are articles of HTSUS heading 8412.
Accordingly, as required by note 2(a) to HTSUS section XVI, the subject components fall to be classified in heading 8412, HTSUS.
The applicable subheading for the vacuum control components will be 8412.39.0080, HTSUS, which provides for other pneumatic power 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 CFR 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 212-637-7026.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division