RR:IA 004127 ch
David Dixon
Cummins Engine Company
Box 3005
Columbus, Indiana 47202-3005
Re: Tariff classification of an engine brake; Jake brake.
Dear Mr. Dixon:
This is in response to your correspondence identifying a
difference in tariff classification between the United States,
Canada and Mexico. Pursuant to Article 513(6)(a)(ii) of the
North American Free Trade Agreement (NAFTA), the NAFTA Customs
Subgroup discussed the classification of an article identified as
an engine brake at a meeting convened on October 7, 1997. In
view of the discussion, and upon further consideration of the
matter in order to make clear the view of the Customs Service, we
conclude that the engine brake is classified as set forth in this
ruling.
FACTS:
An engine brake is also referred to as a jake brake or an
engine retarder. The purpose of this device is to provide
additional braking power in order to control vehicle speed. It
is designed to be used in vehicles driven by internal-combustion
engines. Internal-combustion engines incorporate pistons which
move up and down inside cylinders. Usually, the piston is
attached to a turning shaft (crankshaft) by means of an
articulated (jointed) connecting rod. This assembly converts the
linear motion of the piston into a circular motion revolving
around the crankshaft.
An internal-combustion engine also incorporates a chain
driven shaft fitted with multiple eccentric wheels, which is
referred to as a camshaft. The variable motion of the eccentric
wheels or "lobes" on the camshaft causes push rods and rockers to
open and close valves leading in and out of each cylinder.
An internal-combustion diesel engine employs either a four-stroke cycle or a two-stroke cycle. A stroke is the movement of
a piston from one end of the limit of its motion to the other.
In the four-stroke cycle, the downward motion of the piston
creates a partial vacuum in the cylinder. On this stroke, an
intake valve is opened while an exhaust valve is closed. A
mixture of gas and air is injected into the chamber. On the
second stroke, both valves are closed. As the piston moves
upward the mixture is compressed, which elevates the pressure in
the chamber. During the third stroke the compressed mixture
ignites. The heat produced by this combustion causes the gases
to expand, which in turn forces the piston down. The motion
generated by the combustion is transmitted from the linear motion
of the piston to rotary motion as it is transmitted to the
crankshaft. On the fourth stroke, the exhaust valve is opened so
that the burned gases escape.
The engine brake consists of cast iron housings (one for
each cylinder head). Each housing contains the components for
operating two cylinders of the engine. The brake assembly
contains two master pistons (one for each engine cylinder) which
are designed to trigger two slave pistons. The housings also
possess two control valves, a solenoid valve and a lash
compensator. The engine brake is installed over the engine
cylinders.
The engine brake is electrically controlled by means of dash
and clutch switches and connections to the engine. When the
brake is "off," the engine cylinders operate normally and the
brake is separated from the engine cylinders. The master pistons
are above the rocker levers which open the intake cylinder
valves. The slave pistons are located above the exhaust valves.
When the engine brake is engaged, the compression of gas and
air during the engine's compression stroke proceeds normally
until the piston is near top dead center. The compression of the
mixture results in a compression braking effect. Just before the
compressed mixture ignites the engine brake causes the engine's
exhaust valves to open, which allows the pressurized air to
escape. As a result, there is no power stroke.
The brake is activated by means of an electric current which
causes the solenoid valve in the housing to open. This action
causes engine oil to flow into the assembly, which forces the
master and slave pistons down. The master pistons are now
positioned just above the rocker levers. The slave pistons come
to rest just above the exhaust valves.
The rocker arms are pushed upward as the intake valves for
the engine cylinders are opened. When the engine brake is
engaged, the rocker arms are forced against the master pistons.
The master pistons are forced upward, which causes the control
valve in the brake assembly to close. As a result, oil is
trapped in the brake assembly. The oil pressure rises as the
master pistons continue upward. The pressurized oil is forced
toward the slave pistons. Under further pressure the oil causes
the slave pistons to be pushed down until the exhaust valves
open. The open exhaust valves allow compressed air to escape
from the cylinders before the fuel mixture ignites. The braking
cycle is now complete. Thereafter, the rocker arms travel
downward, which allows the oil pressure to return to normal and
the exhaust valves to close.
ISSUE:
What is the proper tariff classification for the engine
brake?
LAW AND ANALYSIS:
The provisions under consideration are heading 84.12, which
provides for other engines and motors, and heading 84.09, which
provides for parts suitable for use solely or principally with
the engines of heading No. 84.07 or 84.08.
Within heading 84.12, subheading 8412.21 provides
specifically for hydraulic power engines and motors: linear
acting (cylinders). The Explanatory Note to that heading, Part
(B), Item (3), at page 1254, indicates that the subheading
includes:
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.
The brake assembly incorporates master pistons and slave
pistons which are operated by oil under pressure. Engine oil
entering the assembly is trapped in the engine brake. The master
pistons act as pumps as they force the oil through a passageway
to the slave pistons. The slave pistons convert the energy of
the oil under pressure into linear motion for the purpose of
forcing open the exhaust valves of the engine cylinders. In our
view, the brake assembly is composed of components which together
comprise a linear acting hydraulic cylinder. Accordingly, it is
classifiable in subheading 8412.21.
Section XVI, Note 2, states in pertinent part 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 No. 84.84, 85.44, 85.45, 85.46 or
85.47) 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 Nos. 84.09,
84.31, 84.48, 84.66, 84.73, 84.85, 85.03, 85.22, 85.29,
85.38 and 85.48) are in all cases to be classified in
their respective headings.
Engines and motors of heading 84.12 are parts of machines.
Applying the terms of the legal note, classification is heading
84.09 is in this case precluded because the engine brake is
classifiable in heading 84.12.
HOLDING:
In view of the foregoing, the engine brake is classified as
a linear acting hydraulic cylinder of subheading 8412.21.0075,
Harmonized Tariff of the United States (HTSUS), which provides
for other engines and motors, and parts thereof: hydraulic power
engines and motors: other: other. If the product is the
subject of a claim for NAFTA preferential treatment and is an
originating good as set forth in General Note 12 of the HTSUS,
the applicable rate of duty is Free.
Sincerely,
John Durant, Director
Commercial Rulings Division