CLA-2-84:OT:RR:NC:1:102
Barbara B. Chronopoulos
Chrono International, Inc.
1391 Industrial Drive, Suite A
Lake in the Hills, IL 60156
RE: The tariff classification of Solenoid Valve Parts from Japan.
Dear Ms. Chronopoulos:
In your letter dated May 23, 2014 on behalf of Nifast Corporation, you requested a tariff classification ruling.
The articles you plan to import are described as parts of a Solenoid Valve used in an Auto Braking System: “Guide” part number D27931-A0579, “Plunger” part number 133621-8000, “Ball” part number 5-133632-301 and “Set Valve Inlet” part number 5-133644-305. The information you provided states the electromechanically operated Solenoid Valve movement is yielded from a thin loop of wire wrapped around a metallic core surrounding the valve. The wire provides a uniform magnetic field when an electric current is passed through. The current allows the “Plunger” part number 133621-8000, to drive the “Body Valve Ball” part number 5-133632-301, through the “Guide” part number D27931-A0579, opening and closing the “Seat Valve Inlet” part number 5-133644-305, controlling the flow of brake fluid.
In your letter, you suggest classifying the guide, plunger, body valve ball and seat valve inlet in subheading 9032.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Automatic regulating or controlling instruments and apparatus; parts and accessories thereof: Parts and accessories: Of automatic voltage and voltage-current regulators: Other”. Legal Note 1(g) to Chapter 90 reads, in pertinent part, “This chapter does not cover: … valves or other appliances of heading 8481 …”. In Mitsubishi Electronics America v. United States, 19 CIT 378, 383 n.3 (1995) the court stated “a subpart of a particular part of an article is more specifically provided for as a part of a part than a part of the whole”. The aforementioned four articles are each “a part of a part” in that each article is a part of the solenoid valve that is itself a part of the whole, i.e., the electronic stability slip slide traction control. Therefore, classification in subheading 9032.90.4000, HTSUS, is precluded.
The Harmonized Commodity Description and Coding System Explanatory Notes (“EN’s”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings, see T.D. 89-80. The ENs for heading 8481, which specifically covers valves, states in part, this heading covers valves for oleohydraulic or pneumatic transmissions, which may be of any type, used specifically in the transmission of “fluid power” in a hydraulic or pneumatic system. Thus, the applicable subheading for the “Guide” part number D27931-A0579, “Plunger” part number 133621-8000, “Ball” part number 5-133632-301 and “Set Valve Inlet” part number 5-133644-305, will be 8481.90.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Taps, cocks, valves and similar appliances for pipes,…:Parts…:Other: Of valves of subheading 8481.20: Other. The rate of duty will be 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 Sandra Martinez at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division