CLA-2 OT:RR:CTF:TCM H195876 LWF
Mr. Samuel Zekser
Sobel Shipping Co., Inc.
170 Broadway, Suite 1501
New York, NY 10038
RE: Revocation of New York Ruling Letters (“NY”) A85456, dated August 6, 1996, and NY A86849, dated September 10, 1996; Classification of parts of clutch master cylinders and clutch slave cylinders for motor vehicles
Dear Mr. Zekser:
This letter is to inform you that U.S. Customs and Border Protection (CBP) has reconsidered New York Ruling Letter (“NY”) A85456, dated August 6, 1996, concerning the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of a clutch master cylinder and clutch slave cylinder for motor vehicles. In ruling letter NY A85456, CBP classified a clutch master cylinder and clutch slave cylinder under subheading 8708.93.75, HTSUS, which provides for, “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories: Clutches and parts thereof: For other vehicles: Other.” CBP has reviewed ruling letter NY A85456 and finds the ruling to be incorrect. Accordingly, for the reasons set forth below, CBP is revoking NY A85456.
Similarly, CBP believes that it can best meet its obligations regarding the sound administration of the HTSUS under 19 C.F.R. § 177.7(a) by reconsidering certain published rulings so that CBP does not have in force rulings that may be inconsistent with its current views. Specifically, CBP is also revoking ruling letter NY A86849, issued to you on September 10, 1996, and which concerned the classification of an identical clutch master cylinder and clutch slave cylinder under subheading 8708.93.75, HTSUS.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice of the proposed action was published in the Customs Bulletin, Vol. 50, No. 2 & 3, on January 20, 2016. No comments were received in response to the notice.
FACTS:
The instant merchandise is described as a clutch master cylinder and a clutch slave cylinder for a motor vehicle hydraulic clutch system. Hydraulic clutch systems use hydraulic pressure to transfer mechanical energy from a vehicle’s clutch pedal to the clutch pressure plate, thereby allowing the driver of an automobile to manually disengage the rotational movement of the engine from the vehicle’s transmission. The primary function of the clutch master cylinder, therefore, is to generate hydraulic pressure within the clutch system. The application of mechanical force on the clutch pedal drives pistons inside the clutch master cylinder that transfer and pressurize hydraulic fluid from the clutch master cylinder reservoir into the hydraulic lines of the clutch system. Conversely, the clutch slave cylinder converts hydraulic pressure generated by the clutch master cylinder into the mechanical energy that is ultimately used to move the clutch pressure plate.
In ruling letter NY A85456, CBP described the hydraulic clutch system parts as follows:
The first item… concerned is a Clutch Master Cylinder (Part #XE150454). It is a piece of gray metal, solid on one end and with a brass-colored, extended connector on the other. It has two brass screws attached, a copper fitting on its side and a white and black, transparent liquid container on top. The item measures 9” in length x 4” in width (at its widest point) and 4” in height.
The second item… is a Clutch Slave Cylinder (Part #XEW155162). It is a piece of black metal, shamrock-shaped on one end and with a soft, rubber billows coming to a gray, metal point on the other. It measures 6”L x 3”W, at its widest point.
* * * * *
ISSUE:
Whether the clutch master cylinder is classified in heading 8708, HTSUS, as parts and accessories of the motor vehicles of headings 8701 to 8705, or heading 8413, HTSUS, as pumps for liquids.
Whether the clutch slave cylinder is classified in heading 8708, HTSUS, as parts and accessories of the motor vehicles of headings 8701 to 8705, or heading 8412, HTSUS, as other engines and motors.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
The following HTSUS provisions will be referenced:
8412 Other engines and motors, and parts thereof:
8413 Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; parts thereof:
8708 Parts and accessories of the motor vehicles of headings 8701 to 8705:
* * * * *
Note 2(a) to Section XVI, HTSUS, states:
Subject to note 1 to this section, note 1 to chapter 84 and to 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 in their respective headings;
Parts which are goods included in any of the headings of chapter 84 or 85 (other than the headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings;
* * * * *
Note 2(e) to Section XVII, HTSUS, states, in relevant part:
The expressions “parts” and “parts and accessories” do not apply to the following articles, whether or not they are identifiable as for the goods of this section:
…
(e) Machines or apparatus of headings 8401 to 8479, or parts thereof; articles of heading 84.81 or 84.82 or, provided they constitute integral parts of engines or motors, articles of heading 84.43;
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The Explanatory Notes to the Harmonized Commodity Description and Coding System (ENs) represent the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The ENs to heading 84.12, HS, state, in relevant part:
The heading includes reaction engines (other than turbo-jets), pneumatic power engines and motors, wind engines (windmills), spring-operated or weight-operated motors, etc., certain hydraulic power engines and motors, and certain steam or other vapour power unites.
…
(B) HYDARULIC POWER ENGINES AND MOTORS
This group includes:
…
(3) Hydraulic cylinders consisting, for example, of a brass or steel barrel and a piston operated by oil (or other liquid) under pressure applied on one side (single-acting) of the piston, the energy of the liquid under pressure being converted into a linear motion. These cylinders are used on machine-tools, construction machinery, steering mechanisms, etc.
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The ENs to heading 84.13, HS, state, in relevant part:
The machines of this heading can be subdivided, according to their system of operation, in the following five categories.
RECIPROCATING POSTIVE DISPLACEMENT PUMPS
These use the linear suction or forcing action of a piston or plunger driven within a cylinder, the inlet and outlet being regulated by valves. “Single-acting” pumps utilize the thrust or suction of one end of the piston only; “double-acting” types pumps at both ends of the piston thus using both the forward and reverse strokes…
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The ENs to Section XVII, HS, state, in relevant part:
(III) PARTS AND ACCESSORIES
[…]
It should, however, be noted that [parts and accessories] headings apply only to those parts or accessories which comply with all three of the following conditions :
(a) They must not be excluded by the terms of Note 2 to this Section (see paragraph (A) below).
(b) They must be suitable for use solely or principally with the articles of Chapters 86 to 88 (see paragraph (B) below).
(c) They must not be more specifically included elsewhere in the Nomenclature (see paragraph (C) below).
Parts and accessories excluded by Note 2 to Section XVII.
This Note excludes the following parts and accessories, whether or not they are identifiable as for the articles of this Section :
[…]
(5) Machines and mechanical appliances, and parts thereof, of headings 84.01 to 84.79, for example:
(d) Engines of all kinds including engines fitted with gear boxes and parts thereof, falling in headings 84.07 to 84.12.
(e) Pumps, compressors and fans (heading 84.13 or 84.14).
[…]
(C) Parts and accessories covered more specifically elsewhere in the Nomenclature.
Parts and accessories, even if identifiable as for the articles of this Section, are excluded if they are covered more specifically by another heading elsewhere in the Nomenclature[.] (Emphasis original).
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The ENs to heading 87.08, HS, state, in relevant part:
This heading covers parts and accessories of the motor vehicles of headings 87.01 to 87.05, provided the parts and accessories fulfill both the following conditions:
They must be identifiable as being suitable for use solely or principally with the above-mentioned vehicles; and
They must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note).
[…]
(C) Clutches (cone, plate, hydraulic, automatic, etc., but not the electro-magnetic clutches of heading 85.05), clutch casings, plates and levers, and mounted linings.
[…]
(L) Control equipment, for example, steering wheels, steering columns and steering boxes, steering wheel axles; gear-change and hand-brake levers; accelerator, brake and clutch pedals; connecting-rods for brakes, clutches.
[…]
The heading does not cover hydraulic or pneumatic cylinders of heading 84.12. (Emphasis original).
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In ruling letter NY A85456 and NY A86849, CBP determined that a clutch master cylinder and clutch slave cylinder were properly classified under heading 8708, HTSUS (1996), which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705.” As an initial matter, however, this office notes that the U.S. Court of International Trade (CIT) has provided guidance concerning the classification of merchandise as “parts of motor vehicles” of heading 8708, HTSUS, and has held that a subpart of a particular automotive part should not be classified in heading 8708, HTSUS, if that subpart is more specifically provided for elsewhere in the Nomenclature. See Mitsubishi Elec. Am., Inc. v. United States, 19 C.I.T. 378 (1995). Specifically, the CIT in Mitsubishi addressed the classification of an automotive “starter drive assembly” and noted that:
[I]f the subject merchandise is not a clutch, but rather a part of a starter motor, then it cannot be classified as a part of an automobile, even though it is used solely in automobiles. This is because a subpart of a particular part of an article is more specifically provided for as a part of the part than as a part of the whole. Id. at 383 n.3.
Similarly, because Note 2(e) to Section XVII, HTSUS, states that the terms “parts” and “parts and accessories” do not apply to articles classifiable in headings 8401 through 8479, HTSUS, CBP must first examine whether the clutch master cylinder and clutch slave cylinder are classifiable in headings 8401 through 8479, HTSUS, before the merchandise can be classified as “parts and accessories” in heading 8708. HTSUS. See also EN 87.08, HS (“[Parts and accessories of heading 87.08, HS] must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note).”).
With respect to the classification of the clutch master cylinder, CBP observes that heading 8413, HTSUS, provides, in relevant part, for “Pumps for liquids, whether or not fitted with a measuring device.” The term “pumps for liquids” is not defined in the Nomenclature; however, the ENs to heading 84.13, HS, describe the headings as covering certain “machines and appliances for raising or otherwise continuously displacing volumes of liquids.” Specifically, EN 84.13(A), HS, states that the heading includes “reciprocating positive displacement pumps” that employ “linear suction or forcing action of a piston or plunger driven within a cylinder” to displace volumes of liquid.
Upon review of the physical characteristics and function of the instant clutch master cylinder, CBP finds that the article is properly described as a pump of heading 8413, HTSUS, because it is a displacement pump that is used to pressurize hydraulic fluid within a hydraulic clutch system. Pistons located inside the clutch master cylinder are manually operated by movement of the clutch pedal, and the linear action of the pistons forces hydraulic fluid from the hydraulic fluid reservoir into the hydraulic lines of the clutch system. Accordingly, CBP observes that the function of the clutch master cylinder pistons to pressurize fluid within a hydraulic clutch system is akin to the description of “reciprocating positive displace pumps” provided in EN 84.13(A), HS, and therefore concludes the clutch master cylinder is properly identified as a pump of heading 8413, HTSUS. Specifically, the clutch master cylinder is classifiable, by application of GRI 1, in subheading 8413.50.00, HTSUS, which provides for, “Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; parts thereof: Other reciprocating positive displacement pumps.” See NY N096530, dated March 30, 2010; NY N107239, dated June 10, 2010; NY N014493, dated June 24, 2007; and NY N011979, dated June 28, 2007.
With respect to the classification of the clutch slave cylinder, CBP observes that heading 8412, HTSUS, provides for, “Other engines and motors, and parts thereof.” Specifically, the ENs to heading 84.12, HS, describe the heading as covering certain hydraulic power engines and motors, including:
(3) Hydraulic cylinders consisting, for example, of a brass or steel barrel and a piston operated by oil (or other liquid) under pressure applied on one side (single-acting) or on both sides (double-acting) of the piston, the energy of the liquid under pressure being converted into a linear motion. These cylinders are used on machine-tools, construction machinery, steering mechanisms, etc. EN 84.12(B)(3), HS. (Emphasis original).
Upon review of the physical characteristics and function of the clutch slave cylinder at issue in ruling letters NY A85456 and NY 86849, CBP finds that the slave cylinder features pistons operated by pressurized hydraulic fluid. When hydraulic pressure is applied, the movement of the pistons converts the hydraulic pressure into mechanical force to move a clutch pressure plate. Accordingly, CBP observes that the clutch slave cylinder is akin in both form and function to the “hydraulic cylinder” exemplar described in the ENs to heading 84.12, HS, and is properly classified, by application of GRI 1, in heading 8412, HTSUS. Specifically, the clutch slave cylinder is classifiable in subheading 8412.21.00, HTSUS. See NY N091357, dated February 1, 2010.
Because the clutch master cylinder and clutch slave cylinder are classifiable in headings 8413 and 8412, HTSUS, respectively, their classification under heading 8708, HTSUS, is precluded by operation of Note 2(e) to Section XVII, HTSUS.
HOLDING:
By application of GRIs 1 (Note 2(a) to Section XVI) and 6, the clutch master cylinder is classified under heading, 8413, HTSUS, specifically in subheading 8413.50.00, HTSUS, which provides for “Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; part thereof: Other reciprocating positive displacement pumps.” The column one, general rate of duty is Free.
By application of GRIs 1 (Note 2(a) to Section XVI) and 6, the clutch slave cylinder is classified under heading, 8412, HTSUS, specifically in subheading 8412.21.00, HTSUS, which provides for “Other engines and motors, and parts thereof: Hydraulic power engines and motors: Linear acting (cylinders).” The column one, general rate of duty is Free.
Duty rates are provided for convenience only and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov.
EFFECT ON OTHER RULINGS:
In accordance with the above analysis, NY A85456, dated August 6, 1996, and NY A86849, dated September 10, 1996, are hereby REVOKED.
In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division