The tariff classification of valve bodies from Germany.

N259862 December 22, 2014 CLA-2-84:OT:RR:NC:1:102 CATEGORY: Classification TARIFF NO.: 8481.90.9020 Sebastian Eich Aventis Atlantic Partners LLC 245 N. Highland Ave NE, Suite 230-102 Atlanta, GA 30303 RE: The tariff classification of valve bodies from Germany. Dear Mr. Eich: In your letter dated December 1, 2014 you requested a tariff classification ruling on behalf of Rausch and Pausch, LP. The merchandise under consideration is Valve bodies, specifically part numbers 15427 051, 15183 053, 16424 051, 16635 051 and 16732 051. The valve bodies are described as the outside framework of a Magnetic Valve Block, which is a computer controlled system used in vehicles with air suspensions. These items are specifically designed to house several of the system’s internal components and are used to direct pressurized air within the system. These items are constructed of plastic and manufactured though a plastic injection molding system. In your letter, you suggest subheading 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials; other; other. However, heading 3926, HTSUS, is unsuitable as the Valve Bodies are more specifically provided elsewhere. The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. “Parts” are classified in accordance with Legal Note 2 to Section XVI which states that subject to note 1 to this section, 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 In this case, the valve bodies are parts of a valve assembly that control the airflow in a vehicle’s air suspension system. Valves for pneumatic power transmission systems are specifically provided for in subheading 8481.20, HTSUS. Therefore, in accordance with Note 2 (b) to Section XVI, the applicable subheading for the Valve Bodies, part numbers 15427 051, 15183 053, 16424 051, 16635 051 and 16732 051 will be 8481.90.9020, HTSUS, which provides for Taps, cocks, valves, similar appliances…parts thereof; Other; Valve Bodies. 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 Sandra Martinez at Sandra.Martinez@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division