The tariff classification of a piston accumulator from Germany

N236547 January 11, 2013 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9865 Mr. Sebastian Eich Aventis Atlantic Partners LLC 245 N. Highland Ave., Suite 230-102 Atlanta, GA 30307 RE: The tariff classification of a piston accumulator from Germany Dear Mr. Eich: In your letter dated December 14, 2012 on behalf of Rausch & Pausch LP, you requested a tariff classification ruling. The piston accumulator, part number 0501 327 294, provides a pulsed supply of oil to the automatic transmission in an automobile. It is designed for automatic gearboxes in automobiles with start-stop function. The device is comprised of a hydraulic oil reservoir with an electromechanical interlock device in a spring-loaded condition. This hydraulic impulse storage (“HIS”) system provides torque-transmissible pressure to the shift elements. It is installed directly in the transmission’s oil tank below oil level. In your letter, you suggest that the device be classified in subheading 8708.40.75, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Parts … of … motor vehicles … : Gear boxes and parts thereof: Parts: Other: Other". Note 2(e) to Section XVII states, in part, that “The expressions “parts” and “parts and accessories” do not apply to the following articles, whether or not they are identifiable as for the goods of this Section: … (e) Machines or apparatus of headings 84.01 to 84.79, or parts thereof: …”. In this case, the piston accumulator is classified as a machine of heading 8479, HTSUS. Thus, classification in subheading 8708.40.75, HTSUS, would not be appropriate. The applicable subheading for the piston accumulator, part number 0501 327 294, as described above will be 8479.89.9865, 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: Hydraulic accumulators”. 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, Thomas J. Russo Director National Commodity Specialist Division