CLA-2-87:OT:RR:NC:N2:206
Mitchell Neriah
Daimler Trucks North America
4555 N Channel Ave Portland, OR 97217
RE: The tariff classification of a linkage from Mexico
Dear Mr. Neriah:
In your letter, dated July 11, 2024, you requested a tariff classification ruling. Pictures and other descriptive literature were provided with your letter. Upon request, you supplied additional information to this office.
The article under consideration is a Linkage (Part Number will be 18-48293-010), which is used with heavy duty trucks built for the transport of heavy loads. It is a component of an air suspension system and connects to the height control valve lever at its top, and to the truck axle at this bottom. The linkage is a rod made of low carbon, zinc-plated steel, with a steel stud bolt, lock washer grommet and hex nut on each end. When the actuating lever or control arm of the height control valve moves vertically upwards, the valve opens and supplies air to the air springs. When the actuating lever moves down, the valve’s exhaust port opens to vent air from the air springs. The vehicle is at the pre-set ride height and no airflow occurs when the control arm is in the horizontal position.
In your letter, you suggest that the linkage is classified within subheading 8481.90.9040, Harmonized Tariff Schedule of the 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: Parts: Other: Of valves of subheading 8481.20: Other.” In support of your claim, you reference New York rulings N157915 (April 28, 2011), N174455 (July 26, 2011), 849240 (March 1, 1990), G89334 (April 5, 2001), and N302306 (February 21, 2019). We disagree. The links in these rulings are actuating their respective valves, whereas the linkage in question is a connection between an axle and a lever that actuates a height control valve. Moreover, it is not contributing to the valve’s function of regulating air. It is managing movement between the vehicle’s axle and the pneumatic valve’s actuating lever. Considering these factors, the linkage is not an integral component part of the height control valve, and therefore, is not classified as a part of a pneumatic valve within heading 8481.
The applicable subheading for the Linkage (Part Number will be 18-48293-010) will be 8708.80.6590, HTSUS, which provides for "Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories: Suspension systems and parts thereof (including shock absorbers): Parts: Other: Other: Other.” The general 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division