The tariff classification of a Brush Holder Assembly Line from Germany

N158476 May 4, 2011 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9899 Mr. Kevin Hardy Associated Fuel Pump Systems Corporation 1100 Scotts Bridge Road P.O. Box 1326 Anderson, SC 29622 RE: The tariff classification of a Brush Holder Assembly Line from Germany Dear Mr. Hardy: In your letter dated March 31, 2011 you requested a tariff classification ruling. The imported item is a brush holder assembly line. A brush holder is an integral part of an electric fuel pump. The line in question does not manufacture any of the components used in the assembly of the brush holder. Its function is to assemble these various components into one discrete product, i.e., a brush holder. The multi-station assembly line consists of stations that perform such processes as cleaning, crimping, bending, welding and testing. No removal of metal takes place in this assembly process. You indicate that the entire line is being imported together in one shipment. It is this office’s opinion that all of the stations contribute together to the function of assembly. As such, the brush holder assembly line is considered to be a functional unit. The applicable subheading for the Brush Holder Assembly Line, imported complete in one shipment, will be 8479.89.9899, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other. The rate of duty will be 2.5% 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 Patricia O’Donnell at (646) 733-3011. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division