CLA-2-84:RR:NC:1:102 E89915

Mr. Craig M. Schau
Emery Customs Brokers
6940A Engle Road
Middleburg Heights, OH 44130

RE: The tariff classification of hydraulic manifold bodies from Germany

Dear Mr. Schau:

In your letter dated November 10, 1999 you requested a tariff classification ruling on behalf of your client Sauer Sundstrand.

The items in question are described as manifold bodies for axial or gear type hydraulic pumps and motors. Technical literature and a sample were submitted.

The function of the manifold body is to allow a range of fluid control valves to be mounted onto hydraulic pumps or motors used in fluid power systems. Ports machined into the manifold body correspond to ports in the body of the pump or motor, such that the flow of hydraulic fluid to the motor, or from the pump, will be directed through valves mounted onto the manifold.

The manifold body, when assembled with one or more valve mechanisms, forms a valve assembly that controls the flow of fluid within a fluid power transmission system. Valves for hydraulic power transmission systems are provided for in subheading 8481.20 of the Harmonized Tariff Schedule of the United States (HTSUS).

The applicable subheading for the hydraulic manifolds, whether for use with hydraulic pumps or motors, will be 8481.90.9040, HTSUS, which provides for other parts of valves of subheading 8481.20. The rate of duty will be 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 212-637-7026.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division