CLA-2-84:OT:RR:NC:N1:102
Ms. Nicole M. Jenkins
Crowell & Moring LLP
1001 Pennsylvania Avenue, NW
Washington, DC 20004
RE: The tariff classification of master cylinder assemblies from Mexico
Dear Ms. Jenkins:
In your letter dated January 14, 2011 you requested a tariff classification ruling on behalf of your client, General Motors Company. Descriptive literature and schematic drawings were submitted.
The articles under consideration are described as master cylinder assemblies with reservoir, part numbers 15935843, 20759706 and 25980234. The master cylinder assemblies are comprised of the following components: a body, a cover, pistons, springs, seals and a reservoir that holds the brake fluid. You indicate that these assemblies are incorporated into an automobile’s brake booster. The primary function of the master cylinder is to generate hydraulic pressure and route brake fluid through the brake lines causing the brake pads to engage and stop the vehicle.
The brake booster is comprised of several components, including a hydraulic booster, an accumulator and a master cylinder. When the brake pedal is depressed, an electric motor within the booster drives a piston pump to discharge hydraulic fluid into an accumulator. The increased hydraulic pressure created within the accumulator is then used to drive the primary and secondary pistons within the master cylinder which then forces brake fluid, stored in the reservoir, into the brake lines to actuate the vehicle’s brakes.
Brake booster assemblies were previously ruled upon in New York Ruling N014493 as other reciprocating positive displacement pumps for hydraulic fluid in subheading 8413.50.0080, Harmonized Tariff Schedule of the United States (HTSUS).
Based on the information submitted, we find that the master cylinder assemblies are integral components of the mechanism used in positive displacement piston pumps to provide fluid power in hydraulic systems.
The applicable subheading for the master cylinder assemblies will be 8413.91.9050, HTSUS, which provides for parts of hydraulic fluid power pumps. The general rate of duty is free.
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 Kenneth T. Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division