The tariff classification of automotive pneumatic brake cylinders from India.

N312105 June 24, 2020 CLA-2-84:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8412.31.0080 Cindy Owens Covington & Burling, LLP. 850 10th Street, NW Washington, DC 20001 RE: The tariff classification of automotive pneumatic brake cylinders from India. Dear Ms. Owens: In your letter dated May 27, 2020, you requested a tariff classification ruling on behalf of your client, WABCO USA, LLC. The products under review are Double-Diaphragm Tristop® and Universal Tristop®-Cylinder Cam (together, “Tristop cylinders”) designed for use within the pneumatic brake chamber in the air (pneumatic) brake systems of trucks and trailers. The cylinders’ purpose is to function together with the mechanical wheel brakes to provide the required braking force. The cylinders operate as the actuator responsible for the movement within the brake chamber that causes the vehicle to stop. The brake force varies depending on the size of the brake cylinder, and the input pressure applied to the brake. The Tristop cylinders are combined service brake and spring cylinders consisting of the brake chamber portion for the service brake system, and the spring brake portion for the secondary, parking and emergency brake system. While the cylinders are manufactured to meet the specific customer requirements, the cylinders are generally composed of sheet metal or aluminum casting. The cylinders contain three major components: the upper chamber which operates the service brake system, a lower chamber which operates the emergency or parking brake system, and a piston assembly section. The cylinders’ upper service brake chamber contains the diaphragm, push plate, push rod, and compression spring. The lower chamber contains the return spring which acts as a parking brake or emergency brake when air pressure is removed. You suggested classifying the tristop cylinders in heading 8716, Harmonized Tariff Schedule of the United States (HTSUS), as parts of trailers. Legal Note 2(e) to Section XVII excludes articles of Chapter 84. In ruling NY N207980, dated March 23, 2012, this office already considered the classification of pneumatic brake cylinders and determined that they are more appropriately classified in heading 8412, HTSUS, as pneumatic cylinders. As a result, the classification of the tristop cylinders in heading 8716, HTSUS, is precluded. The applicable subheading for the Double-Diaphragm Tristop® and Universal Tristop®-Cylinder Cam, will be 8412.31.0080, HTSUS, which provides for “Other engines and motors, and parts thereof: Pneumatic power engines and motors: Linear acting (cylinders): Other.” The general 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 https://hts.usitc.gov/current. 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, please contact National Import Specialist Liana Alvarez at liana.alvarez@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division