CLA-2-84:OT:RR:NC:N1:102
Minji Kim
Hyundai Transys Georgia Powertrain, Inc
6801 Kia Parkway
West Point, GA 31833
RE: The tariff classification of a valve body from Mexico
Dear Ms. Kim:
In your letter dated April 15, 2025, you requested a tariff classification ruling.
The item at issue is referred to as a valve body, part number SS46210-4G800M1. The valve body is a
hydraulic valve used in motor vehicles. The valve body is comprised of an aluminum housing that features
various solenoid and check valves, pressure regulators, plugs, springs, seals and sleeves. The valve body is
designed to control the flow and direction of hydraulic fluid within a transmission system.
Subheading Note 3 to Chapter 84 states for the purposes of subheading 8481.20, the expression “valves for
oleohydraulic or pneumatic transmissions” means valves which are used specifically in the transmission of
“fluid power” in a hydraulic or pneumatic system, where the energy source is supplied in the form of
pressurized fluids (liquid or gas). These valves may be of any type. Subheading 8481.20 takes precedence
over all other subheadings of heading 8481.
Accordingly, the applicable subheading for the valve body, part number SS46210-4G800M1, will be
8481.20.0050, 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: Valves for oleohydraulic or pneumatic
transmissions: Hydraulic valves: Other. The general rate of duty is 2 percent ad valorem.
You state that the country of origin of the valve body is Mexico. Products of Mexico as provided by heading
9903.01.01 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(a), HTSUS, other than products
classifiable under headings 9903.01.02, 9903.01.03, 9903.01.04, and 9903.01.05, HTSUS, will be subject to
an additional 25 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter
99 heading, i.e. 9903.01.01, in addition to subheading 8481.20.0050, HTSUS, listed above. Articles that are
entered free of duty under the terms of general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement
(USMCA)), including any treatment set forth in subchapter XXIII of Chapter 98 and subchapter XXII of
chapter 99 of the HTSUS, will not be subject to the additional ad valorem duties provided for in heading
9903.01.01. If your product is entered duty free as originating under the USMCA, you must report heading
9903.01.04, HTSUS, in addition to subheading 8481.20.0050.
Effective April 5, 2025, Executive Orders implemented ?Reciprocal Tariffs.? All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs.?Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent.?Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty.?Your product falls within an
excepted subheading.?At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e., 9903.01.27, in addition to subheading 8481.20.0050, HTSUS, listed.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division