The tariff classification of an air start distributor from Norway

N064837 June 30, 2009 CLA-2-84:OT:RR:E:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.80.9050 Mr. Jon R. Weiner Rolls-Royce North America 2001 S. Tibbs Avenue (Speed Code S36) Indianapolis, IN 46241 RE: The tariff classification of an air start distributor from Norway Dear Mr. Weiner: In your letter dated June 12, 2009 you requested a tariff classification ruling. The article in question is described as an air start distributor for use in marine propulsion diesel engines. The distributor is used to time the introduction of pressurized air to the cylinders of the engine to generate sufficient compression heat to cause combustion. You indicate that the air start distributor is comprised of a cast metal housing and a series of pilot valves, one for each engine cylinder, arranged around a cam such that the rotation of the cam will open and close the pilot valves. When the air start distributor is mounted onto the engine the engine’s camshaft is mechanically linked to and turns the cam within the air distributor, thus timing the opening and closing of the pilot valves to the timing of the engine. This allows the distributor to control the flow of pressurized air from an external compressor into the cylinders of the engine. In your request you offer that the air start distributor may fall within the scope of subheading 8481.80.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for valves with pneumatic actuators. However, while the flow of pressurized air through the distributor may assist in the opening and closing of the pilot valves, it appears that it is the mechanical rotation of the cam within the distributor that actually actuates the valve mechanism. We find that the distributor is not a pneumatically actuated valve. The applicable subheading for the air start distributor will be 8481.80.9050, HTSUS, which provides for other taps, cocks, valves and similar appliances. The rate of duty will be 2 percent ad valorem. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Kenneth T. Brock at (646) 733-3009. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division