CLA-2-84:OT:RR:NC:N1:106
Nicole M. Jenkins
Crowell & Moring, LLP
1001 Pennsylvania Ave.
Washington, DC 20004
RE: The tariff classification of an engine part from Japan
Dear Ms. Jenkins:
In your letter dated September 28, 2010 you requested a tariff classification ruling on behalf of your client, Aisin Holdings of America, Inc. of Torrence, California.
The item under consideration has been identified as a Variable Valve Timing System (“VVT”) (Aisin Part #’s 225100 and 225200). The VVT is incorporated into an automobile’s engine for the purpose of varying the timing of the intake valves by adjusting the relationship between the camshaft drive chain and the intake camshaft.
The VVT is a 2-stage hydraulically controlled cam phasing system. You state in your request that the part is made entirely of steel. The VVT is comprised of the following parts:
housing
rotor
on and off chamber
The VVT is mounted to the front of the camshaft; oil pressure allows the VVT to adjust the position of the camshaft in the following manner. Once the oil enters either the right or left side of the oil control valve (“OCV”) it then flows through the camshaft to the VVT. When the VVT’s chambers are filled with oil, it causes the rotor to move which then turns (or changes the position of) the camshaft. As the camshaft rotates, the VVT instantaneously speeds up or slows down the phase of the camshaft (i.e., advances or retards the intake camshaft timing), adjusting when the valves open to allow clean air to enter or dirty air escape. These adjustments in the time between the exhaust valve closing and the intake valve opening results in improved engine efficiency, which is critical for fuel economy and emissions.
In your Request, you propose classification of the VVT in subheading 8409.90.5085 of the Harmonized Tariff Schedule of the United States (HTSUS); this HTSUS number does not exist in the current 2010 HTSUS.
The applicable subheading for the Variable Valve Timing System (“VVT”) will be 8409.91.5085, HTSUS, which provides for “Parts suitable for use solely or principally with…engines…: Other: Suitable for use…with spark-ignition internal combustion…engines…: Other: For vehicles…: Other: Other”. The rate of duty will be 2.5%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Mark Palasek at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division