The tariff classification of a Radiator Cap Assembly for use on automobile radiators from Japan

NY G88892 April 2, 2001 CLA-2-87:RR:NC:MM:101 G88892 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Ms. Barbara Dawley Meeks & Sheppard Attorneys At Law 1735 Post Road Suite 4 Fairfield, Connecticut 06430 RE: The tariff classification of a Radiator Cap Assembly for use on automobile radiators from Japan Dear Ms. Dawley: In your letter dated March 19, 2001 you requested a tariff classification ruling on behalf of your client, Denso Manufacturing Michigan, Inc. You submitted a sample as well as a schematic drawing of the assembly and general descriptive literature of a Radiator Cap Assembly for use on automobile radiators, Part Number 022510-2130. You state that this part, which incidentally provides a seal to the filler neck of the radiator, principally functions as a valve to regulate pressure and the flow of coolant from the reservoir to the radiator. To efficiently operate the closed cooling system, both the radiator and the reservoir must be filled with coolant. As the automobile is driven, small amounts of coolant evaporate and are lost. This evaporation occurs regularly under normal driving conditions. When the engine cools, a regulator valve, located inside the radiator cap assembly opens to allow coolant from the reservoir to be siphoned back into the radiator to replenish the coolant lost to normal evaporation. The cap also contains a second valve which functions as a relief valve in the event the engine overheats. Should overheating occur, the relief valve opens to release pressure and prevent damage to the radiator. You state that you believe that the Radiator Cap Assembly should be classified under HTS 8481.80.90, 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: Other appliances: Other. We disagree with your proposed classification for the following reasons: Taps, cocks, valves, etc. remain in this heading even if specialized for use on a particular machine or apparatus, or on a vehicle or aircraft. However, certain machinery parts which incorporate a complete valve, or which regulate the flow of a fluid inside a machine although not forming a complete valve in themselves, are classified as parts of the relative machines, for example, inlet or exhaust valves for internal combustion engines (heading 84.09), slide valves for steam engines (heading 84.12), suction or pressure valves for air or other gas compressors (heading 84.14), pulsators for milking machines (heading 84.34) and non-automatic greasing nipples (heading 84.85). A Seal Valve is not a complete valve in that it uses the neck formation of the radiator to form the seal. Thus the cap completes the radiator and is a part of the radiator. While the vacuum valve is a complete valve, as the Explanatory Notes explain the radiator cap is simply a machine part incorporating a valve, not an article of 8481. The applicable subheading for the Radiator Cap Assembly will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other. The rate of duty will be 2.5% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Robert DeSoucey at 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division