The tariff classification of a part for a hydraulic power fluid pump from Japan

N099078 April 16, 2010 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8413.91.9050 Mr. Daniel Cannistra Crowell and Moring LLP 1001 Pennsylvania Ave. Washington, DC 20815 RE: The tariff classification of a part for a hydraulic power fluid pump from Japan Dear Mr. Cannistra: In your letter dated March 25, 2010 you requested a tariff classification ruling on behalf of Aisin Holdings of America, Inc. Descriptive literature and a schematic drawing were submitted. The item you plan to import is described as a “valve part” for use in an automobile’s brake booster. The valve component, part number 131153-16210, is made of carbon steel and has a rubber ring seal. You state that the function of this part is to regulate the flow of fluid to control the hydraulic pressure within a chamber of the brake booster. The pressure enables the brake pedal to return to its inactive position after being depressed. Brake boosters were previously ruled upon in New York Ruling N014493 as other reciprocating positive displacement pumps for hydraulic fluid in heading 8413, Harmonized Tariff Schedule of the United States (HTSUS). In your request, you suggest classification of the subject article in either subheading 8413.91.9050, HTSUS, which provides for parts of hydraulic fluid pumps or in subheading 8481.90.9080, HTSUS, which provides for parts of taps, cocks, valves and similar appliances. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized system. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are to be used to determine the proper interpretation of the HTSUS. The ENs relevant to HTSUS heading 8481 provide that machinery parts which regulate the flow of fluid within a machine, although not forming a complete valve in themselves, are to be classified as part of the machine. Because the subject part regulates the flow of fluid within the pump and requires the structure of the brake booster (pump) to form a complete valve, we find that the part is classified in HTSUS heading 8413 as a part of the pump. The applicable subheading for the part will be 8413.91.9050, HTSUS, which provides for parts of hydraulic fluid power pumps. The rate of duty is free. 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