CLA-2-73:OT:RR:NC:N1:164
Vivian Lee
HYDAC Corporation
90 Southland Drive
Bethlehem, PA 18017
RE: The tariff classification of mounting clamps from Germany
Dear Ms. Lee:
In your letter dated April 16, 2025, you requested a tariff classification ruling on three models of mounting
clamps from Germany. Technical information was submitted with your request.
The items under consideration are described as three models (Product #’s 235224, 3627516, 3018442) of
circular mounting clamps that fasten and mount hydraulic accumulators to other mounting components, such
as a back plate, or directly to mobile or stationary equipment. Depending on the model, the clamps consist of
zinc-plated steel with a stainless steel strap, machined nuts and bolts, molded plastic, and extruded rubber.
Based on the submitted information, each clamp’s main structure is composed of zinc-plated steel. When
assembled, the molded plastic and extruded rubber inserts are fixed onto the inner surface of the clamp and
directly articulate with the surface of a hydraulic accumulator. Product #235224 features an inside diameter
of 226 millimeters (mm), product #3627516 features an inside diameter of 133-142 mm, and product
#3018442 features an inside diameter of 58-61 mm.
During use, a hydraulic accumulator is placed within the semicircular sides of the clamp. By tightening or
loosening the attached nut(s) and bolt(s), the sides of the clamp tighten around the surface of a hydraulic
accumulator and hold it in place under constant tension. Additionally, the plastic and rubber inserts provide a
medium between the clamp and hydraulic accumulator to absorb vibration.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the
General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods will be determined
according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the
event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do
not otherwise require, the remaining GRIs 2 through 6 will then be applied in order.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official
interpretation of the HTSUS. While not legally binding nor dispositive, the ENs 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, 54 Fed. Reg. 35127 (August 23, 1989).
In your submission, you suggest that the mounting clamps are classifiable in subheading 8479.90, HTSUS, as
parts of a hydraulic accumulator. In support of your position, you cite New York ruling N315615 (Nov. 23,
2020), in which a cast iron “clamp” used in the tracked undercarriage of an agricultural tractor was classified
as a “part” of the tractor. We disagree. Unlike the subject mounting clamps, the clamp in N315615 is an
integral, component part of the functioning of a machine; the clamp was bolted to the track system’s
mainframe and secured the mid-roller axles to the undercarriage, making it essential to the track’s drive
system. In contrast, the subject mounting clamps are not integrated into the mechanical accumulator in any
way; rather, they simply fasten the accumulator to other machines and equipment. Accordingly, the mounting
clamps cannot be classified as a part of a machine of heading 8479, HTSUS.
GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different
components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or
component which gives them their essential character.
Since the mounting clamps are composed of metal, rubber, and plastic, we must apply rule GRI 3(b), which
provides that composite goods are to be classified according to the component that gives the goods their
essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will
vary as between different kinds of goods. It may, for example be determined by the nature of the material or
component, its bulk, quantity, weight or the use of the goods.”
Though the rubber and plastic components enhance the clamps’ grip and absorb vibration, it is the opinion of
this office that the zinc-plated steel components, which provide the structure for mounting and delivering the
tension needed to secure a hydraulic accumulator, impart the essential character. Furthermore, the percentage
of material composition by weight of each clamp is at least 75% steel. In accordance with GRI 3(b), the
subject mounting clamps will be classified as other articles of steel.
The applicable subheading for the mounting clamps will be 7326.90.8688, HTSUS, which provides for Other
articles of iron or steel: Other: Other: Other: Other: Other. The general rate of duty will be 2.9% ad valorem.
On March 12, 2025, Presidential proclamation 10896 imposed additional tariffs on certain derivative iron or
steel products. Additional duties for derivative iron or steel products of 25 percent are reflected in Chapter
99, headings 9903.81.89 and 9903.81.90. Products provided by heading 9903.81.91 will be subject to a duty
of 25 percent upon the value of the steel content. At the time of entry, you must report the Chapter 99
heading applicable to your product classification, i.e. 9903.81.90, in addition to subheading 7326.90.8688,
HTSUS. Derivative iron or steel products processed in another country from steel articles melted and poured
in the United States, provided for in heading 9903.81.92, are not subject to the additional ad valorem duties.
Please note that derivative steel products admitted to a U.S. foreign trade zone under “privileged foreign
status” before March 12, 2025, and entered for consumption on or after March 12, 2025, may be subject to
additional duties under heading 9903.81.93, HTSUS.
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. 9903.01.33, in addition to subheading 7326.90.8688, HTSUS, listed above.
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
(C.F.R.), 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 C.F.R. 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 Paul Taylor at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division