NY 857380
NOV 15 1990
CLA-2-84:S:N:N1:103 857380
Ms. Mary Anne O'Boyle
Hoglund and Moyles, Inc.
P.O. Box 66373
O'Hare International Airport
Chicago, Ill. 60666
RE: The tariff classification of piston accumulators from
Germany
Dear Ms. O'Boyle:
In your letter dated October 10, 1990 on behalf of E.P.E.
Fluid Power Components you requested a tariff classification
ruling.
Accumulators are used in hydraulic systems to store energy
in the form of hydraulic pressure. They serve to maintain system
pressure, develop flow and absorb shock.
You submitted two brochures depicting BSD piston
accumulators. One brochure covers standard types of hydro-
pneumatic piston accumulators. These consist essentially of a
cylinder body, piston, gas valve, and seals. The gas occupies
the space in the cylinder body above the piston and is
compressed as the cylinder fills with hydraulic fluid. When
there is a need for hydraulic power the gas expands and forces
hydraulic fluid out of the accumulator.
The other brochure describes BSD piston accumulators of the
type mentioned above fitted with piston monitoring indicators.
The piston monitoring indicators may be of three types. The Type
ES accumulator features contact limit switches attached to the
gas side of the cylinder body, and it sends a signal when the
piston is at its lowest position to indicate that it can be
recharged. The Type SV accumulator contains a non-magnetic
casing, a switch rod, optional limit switches, and five meters of
cable attached to the accumulator body, and indicates the actual
position of the piston. Finally, the Type EKM accumulator
utilizes a sensor, attached to the fluid side of the accumulator,
which continuously reports the position of the piston to an
electronic unit by means of ultrasonic signals.
The applicable subheading for the piston accumulators,
including those fitted with piston monitoring indicators, will be
8479.89.9065, Harmonized Tariff Schedule of the United States
(HTS), which provides for hydraulic accumulators. The rate of
duty will be 3.7 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport