The tariff classification of a master cylinder reservoir from Japan

N109341 July 6, 2010 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8413.91.9050 Ms. Nicole M. Jenkins Crowell & Moring LLP 1001 Pennsylvania Avenue, NW Washington, DC 20004 RE: The tariff classification of a master cylinder reservoir from Japan Dear Ms. Jenkins: In your letter dated June 8, 2010 you requested a tariff classification ruling on behalf of your client, Aisin Holdings of America, Inc. Descriptive literature and a schematic drawing were submitted. The article in question is described as a reservoir, part number 132302-80010. The reservoir is a small plastic tank that is part of the master cylinder, a component of an automobile’s brake booster. The main function of the reservoir is to hold the brake fluid. Brake booster assemblies were previously ruled upon in New York Ruling N014493 as other reciprocating positive displacement pumps for hydraulic fluid in subheading 8413.50.0080, Harmonized Tariff Schedule of the United States (HTSUS). Based on the information provided, we find that the subject reservoir is an integral part of the mechanism used in positive displacement piston pumps used to provide hydraulic fluid into brake lines to actuate the vehicle’s brakes. The applicable subheading for the master cylinder reservoir 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