The tariff classification of piston accumulator parts from Germany

N250869 March 26, 2014 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8536.69.8000 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 February 25, 2014 on behalf of Rausch & Pausch LP, you requested a tariff classification ruling. 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: (1) Item Number 1.03 Part 15728051 – Bracket, (2) Item Number 2.05 Part 15645051 – Check Valve Choke and (3) Item Number 4.02 Part 15639053 – Plug Complete. Item Number 4.02 Part 15639053 – Plug Complete is said to be designed to only handle positive/negative direct current (12V) found in automobiles. The plug is connected to the control unit of the transmission and connects to the wiring through a welding/soldering process. It is a plastic injection molding with insert. The article weighs 30 grams with a dimension of Ø27mm/30mm. In your letter, you propose classifying Item Number 4.02 in subheading 8481.90.9085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: Parts: Other … Other: Other, other. However, no evidence has been submitted showing that this article is physically located within a valve. In addition, the function of the plug is not one performed by a valve. Therefore, the article is not classifiable as a valve part of heading 8481, HTSUS. “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 Number 4.02 Part 15639053 – Plug Complete will be 8536.69.8000, HTSUS, which provides for “Electrical apparatus…, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets…Lamp-holders, plugs and sockets: Other: Other”. The rate of duty will be 2.7 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/. In NY N248240 dated December 24, 2013 and NY N248241 dated December 12, 2013, additional information was requested on Item Number 1.03 Part 15728051 – Bracket and Item Number 2.05 Part 15645051 – Check Valve Choke, respectively. Supplemental information provided does not fully address the questions put forth in the cited rulings. The following information is needed in order for this office to provide a classification ruling on the two articles. Regarding Item Number 1.03 Part 15728051 – Bracket: Explain in detail how and where the bracket is used in the vehicle including the identities of the parts upon which it mounts. Provide a thorough explanation of its function(s).  Does it provide an attaching/connecting function?  If so, identify the articles that it serves to attach.  Does it provide any other function?  Please explain in detail. Regarding Item Number 2.05 Part 15645051 – Check Valve Choke: It is still unclear as to whether this item is part of the piston accumulator or part of a valve within a piston accumulator.  Please clarify.  In addition, provide a detailed explanation, in layman’s terms, how this part hinders the flow of fluid when charging the piston accumulator. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 patricia.k.odonnell@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division