CLA-2-84:OT:RR:NC:N1:102
Mr. Hwanil Kwun
ERAE AMS
664, Nongong-ro, Nongong-eup
Dalseong-gun, Daegu 42981
South Korea
RE: The tariff classification of an EGR valve from South Korea
Dear Mr. Kwun:
In your letter dated November 14, 2019, you requested a tariff classification ruling. Descriptive information was provided.
The item in question is referred to an EGR valve, part number 355142. The stainless steel valve includes a gas temperature sensor, a position sensor and an electric motor. The valve functions as a throttling valve that actuates in response to the Engine Control Unit (ECU) unit, which receives information from the valve’s position sensor. The EGR valve is installed in John Deere machinery and is used to control the recirculation of exhaust gas into the engine intake air/fuel mixture.
In your letter, you suggest that the EGR valve should be classified in either subheading 8481.80.1095, Harmonized Tariff Schedule of United States (HTSUS), which provides for Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof; Other appliances; Hand-operated; Of copper, or HTSUS subheading 8481.80.9050, which provides for Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof; Other appliances; Other; Other; Other. While we agree the EGR valve is classified within heading 8481, we disagree at the subheading level, as the valve actuates in response to the ECU unit.
As such, the applicable subheading for the EGR valve, part number 355142, will be 8481.80.9020, (HTSUS), which provides for Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves: parts thereof: Other appliances: Other: Other: With electrical or electro-hydraulic actuators: Control valves designed for proportional operation by a signal from a control device. The rate of duty is 2 percent ad valorem.
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,
Steven A. Mack
Director
National Commodity Specialist Division