The tariff classification of a ZB Hollow Screw from Germany

N232660 September 24, 2012 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.10.0020 Ms. Tracey Topper Gonzalez Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue (25th Floor) New York, NY 10022-4877 RE: The tariff classification of a ZB Hollow Screw from Germany Dear Ms. Gonzalez: In your letter dated August 28, 2012 you requested a tariff classification ruling on behalf of your client, ThyssenKrupp Presta Terre Haute. Technical drawings and a sample were submitted. The article in question is described as a steel “ZB Hollow Screw” that is designed for use in the steering gear of a vehicle. You indicate the “screw” connects the steering hydraulic oil line to the steering gear assembly housing. The “screw” functions as a dampening valve for the hydraulic steering system reducing the pressure peaks within the system caused by road impacts on the vehicle’s wheels. The valve is designed to open at a preset pressure and allow the flow of hydraulic fluid in order to reduce pressure within the system. Based on your description and our examination of the submitted sample, the subject “screw”, which is not a screw within the usual meaning of the word, is a fully functional valve incorporating a pressure-reducing valve mechanism. As such, we find that the device is an article of heading 8481, Harmonized Tariff Schedule of the United States (HTSUS), which provides for taps, cocks, valves and similar appliances. The applicable subheading for the ZB Hollow Screw will be 8481.10.0020, HTSUS, which provides for pressure-reducing valves, hydraulic fluid power type. 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, Thomas J. Russo Director National Commodity Specialist Division