The tariff classification of a check valve and reservoir assembly from the Republic of Korea.

N269654 November 13, 2015 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.30.9000 Young Bin Oh Hyundai Motor Company 231 Yangjae 2-dong Seocho-gu, Seoul ASI/KR/KS013 Republic of Korea RE: The tariff classification of a check valve and reservoir assembly from the Republic of Korea. Dear Mr. Oh: In your letter dated October 7, 2015 you requested a tariff classification ruling. The merchandise under consideration is a Check Valve and Reservoir Assembly, item number 558493M000. It is designed for use in a motor vehicle and based on the facts presented, this item is a composite good that consists of a check valve, an aluminum reservoir, a connection port, two adaptors and two steel brackets. It is stated that the brackets affix the assembly within the suspension system and the reservoir holds air that is supplied by the compressor. The connection port allows for air to exit and enter the reservoir and the check valve controls the movement of air that is released from the reservoir. The adaptor connects the connection port and the check valve to the reservoir. The classification of merchandise under the Harmonized Tariff Schedule of the United States (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. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied, in the order of their appearance. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. In this case, the assembly is a composite good in which the various components merit consideration and in considering, which component constituents imparts the essential character, it is the check valve that is the essential component. It is the dominant feature by use, as the check valve controls air flow. Valves are provided for under Heading 8481. As such, by application of GRI 3b, the applicable subheading for the Check Valve and Reservoir Assembly, item number 558493M000, HTSUS, which provides for Taps, cocks, valves and similar appliances…Check valves; Other. The general duty rate is 3 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 Sandra Martinez at Sandra.Martinez@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division