CLA-2-84:OT:RR:NC:N1:102
Toso Chiba
Tano Seisaku
1-17-27-5, Ichinomiya, Samukawsa
Koza, Kanagawa, 2530111
Japan
RE: The tariff classification and country of origin of a vacuum pump
Dear Mr. Chiba:
In your letter dated September 3, 2025, you requested a tariff classification and country of origin ruling on a
vacuum pump. A description of the assembly processes was provided in the submission.
The product in question is referred to as a vacuum pump. The pump consists of an aluminum housing that
features intake and discharge ports and a pump cover that together encase valves, a rotor, vanes, a spring and
other auxiliary components. Once installed into a passenger vehicle or light truck and connected to the
braking system, the pump extracts air to create a vacuum, which generates a pressure difference that
enhances the braking force of the vehicle.
The applicable subheading for the vacuum pump will be 8414.10.0000, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for Air or vacuum pumps, air or other gas compressors and fans;
ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological
safety cabinets, whether or not fitted with filters; parts thereof: Vacuum pumps. The general rate of duty will
be 2.5 percent ad valorem.
With respect to origin, the final assembly of the pump occurs in Japan using components sourced from China
and Japan. The final assembly begins by pressing a locating pin, a filter screen assembly, a valve assembly, a
leaf spring, a rotor, vanes, a sealing ring, a sealing gasket and a driving key into an aluminum housing from
China. As the components are placed, they are secured in place using fasteners from Japan and a rivet from
China. A pump cover from China is then installed, and each finished pump is tested, cleaned and packed.
When determining the country of origin for purposes of applying current trade remedies under Section 301
and additional duties, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling
Letter H301619, dated November 6, 2018. The test for determining whether a substantial transformation will
occur is whether an article emerges from a process with a new name, character, or use different from that
possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778
(C.C.P.A. 1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v.
United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993).
Here, the final assembly processes described above are rather simple and do not constitute a substantial
transformation. Pressing components into a housing is not complex. The processes performed in Japan do not
change the shape, character, or predetermined use of the Chinese inputs. Therefore, as the country of origin
of the components, including the components that create a vacuum, are of Chinese origin, the origin of the
vacuum pump is China.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e., 9903.01.24, in addition
to subheading 8414.10.0000, HTSUS, listed above.
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. At this time, products of China, Hong
Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. At the time of entry,
you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.01.25. in addition
to subheading 8414.10.0000, HTSUS, listed above.
Pursuant to U.S. Note 31 (b) to Subchapter III, Chapter 99, HTSUS, effective September 27, 2024, products
of China classified under subheading 8414.10.0000, HTSUS, unless specifically excluded, are subject to an
additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99
subheading, i.e., 9903.88.03, in addition to subheading 8414.10.0000, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division