The tariff classification of a hydraulic reverse boost valve body from India

NY 897589 June 2, 1994 CLA-2-84:S:N:N3:102 897589 CATEGORY: Classification TARIFF NO.: 8481.90.9020 Mr. Dennis Webb W.F. Whelan Co. Int'l. Terminal, Detroit Metropolitan Airport P.O. Box 42422 Detroit, Michigan 48242 RE: The tariff classification of a hydraulic reverse boost valve body from India Dear Mr. Webb: In your letter dated April 27, 1994, on behalf of your client, Statewide Sales, Inc., you requested a tariff classification ruling. The article at hand is a steel valve body used in the hydraulic pump assembly of an automobile automatic transmission. The body, which has two sets of triple inlets/outlets cut into it, will be matched to an internal plunger in order to regulate the flow of hydraulic fluid coming from the pump. It is this hydraulic pressure that causes the transmission to shift gears. The applicable subheading for the valve body will be 8481.90.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for valve bodies as parts of hydraulic or pneumatic power transmission valves. The duty rate will be 3.7 percent ad valorem. Articles classifiable under subheading 8481.90.9020, HTS, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport