CLA-2-84:OT:RR:NC:1:106
Ms. Carmen R. Morrow
RRNA Customs Office
Rolls-Royce Meridian Center
450 South Meridian Street
Mail Code MC-N5-08
Indianapolis, IN 46255
RE: The tariff classification of bushings from Norway, Great Britain and Germany
Dear Ms. Morrow:
In your letter dated April 21, 2014 on behalf of Rolls-Royce North America Inc., you requested a tariff classification ruling. Submitted sample of Part Number 023389, a Guide Bushing, is being returned to your office as per your request.
Part Number 423245, a Steel Disc Bushing, is referred to as a spacer. This bushing is in a fixed position, with no rotation on any surface. A bolt passes through it and is secured with a nut. This component is said to be used as a spacer on a camshaft gear drive for a marine diesel engine.
Part Number FK12804, a Flanged Bushing, is designed for use on the Trent 700/800/900 and the RB211 series of turbofan gas turbine engines. It contains a locating pin, i.e., a threaded steel pin, which is inserted inside of the bushing. This pin connects directly to the combustion lining and allows for very small side-to-side movements of the combustion lining caused by vibration during the operation of the engine. This allowance prevents damage, such as cracking, to the combustion lining.
Part Number 023389, a Guide Bushing, is designed for use in fuel injection pumps supplied to Rolls-Royce Marine for use specifically with the K series of diesel engines. When the engine camshaft turns, the plunger is lifted and the bushing acts as a guide to ensure the plunger returns to the pump housing straight with no lateral movement. The article features four drilled holes for mounting the bushing onto the pump.
Regarding Part Number 423245, you have suggested classification in subheading 8409.99.9290, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts suitable for use solely or principally with the engines of heading 8407 or 8408, marine propulsion engines or alternatively in subheading 7326.90.8588, HTSUS, which provides for other articles of iron and steel. Regarding Part Number FK12804, you have suggested classification in subheading 8411.91.9085, HTSUS, which provides for other parts of turbojets or turbopropellers or alternatively, in subheading 8105.90.0000, HTSUS, which provides for other articles of cobalt. Regarding Part Number 023389, you have suggested classification in subheading 8413.91.1000, HTSUS, which provides for parts of fuel-injection pumps for compression-ignition engines or alternatively, in subheading 7326.90.8588, HTSUS, or subheading 8483.30.8090, HTSUS, which provides for other plain shaft bearings, without housing.
In Carl Zeiss, Inc. v. United States, 195 F.3d 1375, 1380 (Fed. Cir. 1999) (citing Orlando Food Corp. v. United States, 140 F.3d 1437, 1441 (Fed. Cir. 1998)), the Court of Appeals for the Federal Circuit stated that under the rule of specificity, "the court will look to the provision with requirements that are more difficult to satisfy and that describe the article with the greatest degree of accuracy and certainty." Merchandise is classifiable under the tariff provision having requirements/terms which are more difficult to satisfy and more restrictive. In this instance, the language of headings 8409, 8411, and 8413, HTSUS, is more restrictive and difficult to satisfy and describes the articles with greater accuracy and certainty. Thus, classifications in headings 8409, 8411, and 8413, HTSUS, would be appropriate. In addition, Part Number 023389 does not perform a function akin to that of a bearing. The article does not mediate against friction but rather supports the plunger and spring and acts as a guide to ensure that the plunger returns to the pump housing straight.
The applicable subheading for Part Number 423245, a Steel Disc Bushing, will be 8409.99.9290, which provides for “Parts suitable for use solely or principally with the engines of heading 8407 or 8408: Other: Other: Other: For marine propulsion engines: Other.” The duty rate will be 2.5 percent ad valorem.
The applicable subheading for Part Number FK12804, a Flanged Bushing, will be classified under 8411.91.9085, provided for “Turbojets, turbopropellers and other gas turbines, and parts thereof: Parts: Of turbojets and turbopropellers: Other: Parts of aircraft turbines: Other.” The duty rate will be Free.
The applicable subheading for Part Number 023389, a Guide Bushing, will be 8413.91.1000, which provides for “Parts, of Pumps, of fuel-injections pumps for compression-ignition engines”. 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 Liana Alvarez at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division