The tariff classification of piston accumulator parts from Germany

N248232 December 18, 2013 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8421.29.0065; 8479.90.9496 Mr. Sebastian Eich Aventis Atlantic Partners LLC 245 N. Highland Ave., Suite 230-102 Atlanta, GA 30307 RE: The tariff classification of piston accumulator parts from Germany Dear Mr. Eich: In your letter dated November 20, 2013 on behalf of Rausch & Pausch LP, you requested a tariff classification ruling. As per your request, samples will be returned to you. The items under consideration are components of a piston accumulator which provides a pulsed supply of oil to the automatic transmission in an automobile. The items are as follows: 3.01 – Damping Piece/Part Number 15583051, 3.02 – Coil Body/Part Number 15585052, 3.03 – Filter Screen/Part Number 15718051 and 3.04 – Connecting Flange/Part Number 15582052. The first two items are plastic injection molded articles while the last two are plastic injection molded articles with stainless steel inserts. In your letter, you propose classifying these two items in subheading 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. However, they are not classifiable in heading 3926, HTSUS, because they are more specifically provided for elsewhere in the tariff, in Section XVI. “Parts” are classified in accordance with Note 2 to Section XVI which states that, subject to certain exclusions found in Note 1 to Section XVI, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules: (a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings; (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate.  However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517; (c) All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548.             By virtue of Note 2(a) to Section XVI, the applicable subheading for item 3.03 – Filter Screen/Part Number 15718051 will be 8421.29.0065, HTSUS, which provides for “Filtering or purifying machinery and apparatus for liquids: Other: Other: Other: Other”. The rate of duty will be free. By virtue of Note 2(a) to Section XVI, the applicable subheading for items 3.01 – Damping Piece/Part Number 15583051, 3.02 – Coil Body/Part Number 15585052 and 3.04 – Connecting Flange/Part Number 15582052 will be 8479.90.9496, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Other”. The rate of duty will be 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 Patricia O’Donnell at (646) 733-3011. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division