CLA-2-84:S:N:N1:103 864519
Ms. Nioma Klewer
The Hipage Company, Inc.
Raleigh-Durham International Airport
P.O. Box 80097
Raleigh, NC 27623
RE: The tariff classification of accumulator shells from The
Republic of Korea
Dear Ms. Klewer:
In your letter dated June 19, 1991 on behalf of Parker
Hannifin Corp. you requested a tariff classification ruling.
The accumulator shell is a cylindrical-shaped housing made
of chrome-molybdenum steel with holes drilled into both conical
ends. According to the literature you submitted, the shells are
made in several sizes to fit accumulators ranging in capacity
from one quart to fifteen gallons.
Hydraulic accumulators are used in hydraulic systems to store
energy in the form of hydraulic pressure. They essentially
consist of the metal shell, an inflatable bladder, and valves at
the top and bottom of the shell which allow the introduction of a
certain amount of gas into the bladder and the release of
hydraulic fluid from the shell. The expansion and contraction of
the bladder within the fluid-filled shell allows the accumulator
to function as either a power storage device or power absorption
device. Hydraulic accumulators thus have a variety of
applications, including shock absorber, thermal expansion
compensator, and auxiliary power source.
Hydraulic accumulators are classifiable in the provision for
other machines and mechanical appliances having individual
functions, not specified or included elsewhere: other: other:
hydraulic accumulators in subheading 8479.89.9065, Harmonized
Tariff Schedule of the United States (HTS). As it is a part of a
hydraulic accumulator, the applicable subheading for the
accumulator shell will be 8479.90.8090, HTS, which provides for
other parts of machines and mechanical appliances having
individual functions, not specified or included elsewhere: other:
other. 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