CLA-2-84:OT:RR:NC:1:104
Mr. Petri Virrankoski
Mr. Tapio Tuomaala
Hydroll Oy
Lohkarekuja 6
62100 Lapua
Finland
RE: The tariff classification of Hydropneumatic Piston Accumulators from Finland
Dear Gentlemen:
In your letter dated August 29, 2011 you requested a tariff classification ruling.
The HPS Series of Hydropneumatic Piston Accumulators are used in hydraulic systems to store energy in the form of hydraulic pressure. While capacities vary, the basic design of a Hydropneumatic Piston Accumulator is that of a cylindrical piece featuring internal spaces for gas and liquid. The spaces are separated by means of a rolling piston whose movement causes the pressure difference between the spaces. The space containing the gas is filled with compressed nitrogen N2 gas pressure and is called a pre-charge pressure. It is pressure-tight but the volume is changeable. The Hydropneumatic piston accumulator is connected to the hydraulic system that has a pre-charge pressure in the gas-space, which is reserved so high that it does not cause instability in the system’s functions. A system pressure surge occurs when the pressure exceeds the pre-charge pressure in the accumulator. At that point, the accumulator becomes part of the system allowing the fluid to flow in to the accumulator until the pressure in the gas-space and in the system is equal. The Hydropneumatic piston can be used to instantaneously lift the hydraulic energy produced by the system. The piston accumulator helps the system equipment absorb the impulsion during the production and reduces noise pollution. The HPS series of piston accumulators can be used in a wide variety of applications such as moving work vehicles, windmills, and pressure maintenance and damping applications.
At time of importation, the accumulators are filled with compressed nitrogen (pre-charge pressure). This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.
In your letter, you state that you sought classification advice from China on this merchandise. You enclosed a copy of the “Opinion Paper of Classify for Import & Export Goods” as part of your submission. The Chinese Administration classified a Hydro Pneumatic Piston in custom Tax Code: 8479.89.9990. This office notes that HQ 965325 dated January 16, 2002 contains the following: “As stated in T.D. 89-80, published in the Federal Register on August 23, 1989 (54 FR 35127), classification rulings from other Customs administrations on like merchandise are instructive only and are not binding on the United States. Nevertheless, such rulings are indicative of a classification we may wish to consider during our own rulings process.” In addition, your submitted “Manufacturer’s Declaration” shows a suggested classification of Tariff: 84 79 90 80. The proposed classifications of 8479.89.9990 and 84 79 90 80 would not be applicable as neither number appears in the Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the HPS Series of Hydropneumatic Piston Accumulators will be 8479.89.9865, HTSUS, which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Hydraulic accumulators. The rate of duty will be 2.5% ad valorem.
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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division