CLA-2 RR:CR:GC 962669 JAS
Robert J. Resetar
Porsche Cars North America, Inc.
980 Hammond Drive, Suite 1000
Atlanta, GA 30328
RE: NY D86123 Affirmed; Belt Tensioner Element
Dear Mr. Resetar:
In a letter, dated March 17, 1999, you request that we reconsider a ruling on the classification under the Harmonized Tariff Schedule of the United States (HTSUS), of a belt tensioner element, a product of Germany. Diagrams of this device were submitted.
In NY D86123, dated January 21, 1999, the Director of Customs National Commodity Specialist Division, New York, classified a belt tensioner element in subheading 8708.99.80, HTSUS, as other parts and accessories of motor vehicles. You maintain that because the device is mounted to the engine block it is an integral part of the engine. As such, the appropriate classification is in subheading 8409.91.50, HTSUS, as a part suitable for use solely or principally with internal combustion engines.
FACTS:
The belt tensioner element is a metal device that applies force to the drive belt, a grooved or toothed serpentine belt that transmits power from the car’s engine through the rotating crankshaft to the alternator, air conditioner and power steering. Its purpose is to apply pressure to the belt to prevent slippage, premature belt wear and to insure proper contact with the accessories driven by the belt. The belt tensioner element, consisting of a metal spring and vibration dampener, is mounted
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on one end of the hydraulic pump/belt tensioner bracket which attaches to the upper front section of the engine block. A tension roller, which is a rotating wheel loaded with bearings, and an L-shaped tensioner lever attach to the other end of the hydraulic pump/belt tensioner bracket. In operation, as the drive belt rotates over the tension roller the belt tensioner element applies force from the loaded spring mechanism through the tensioner lever. This keeps the drive belt taut during operation.
The HTSUS provisions under consideration are as follows:
8409 Parts suitable for use solely or principally with the engines of heading 8407 or 8408:
Other:
8409.91.50 Other
* * * *
8708 Parts and accessories of the motor vehicles of headings 8701 to 8705:
8708.99 Other:
8708.99.80 Other
ISSUE:
Whether the belt tensioner element is a “part” for tariff purposes.
LAW AND ANALYSIS:
Under General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), goods are to be classified according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.
Section XVII, Note 2(e), HTSUS, which includes heading 8708, states in part that the expressions “parts” and “parts and accessories” do not apply to machines or apparatus of headings
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8401 to 8479, or parts thereof. Thus, if the belt tensioner in issue is provided for in heading 8409 as a part suitable for use solely or principally with the engines of heading 8407 or 8408, it cannot be classified in heading 8708.
Not every article used with another article is necessarily a “part” for tariff purposes. United States v. Cody Manufacturing Co., Inc., 44 CCPA 67, C.A.D. 639 (1957), and cases cited. For tariff purposes, a part is an integral, constituent component of another article necessary to the completion of the article with which it is used, and which enables that article to function in the manner for which it was designed. Internal combustion engines convert energy into mechanical motion. In this case, the internal combustion engine is a discrete article of commerce, fully complete and functional in and of itself. Power generated by the engine is transmitted through the rotary motion of the crankshaft to the drive belt, and thence to the accessories the belt powers. The function the tensioner element performs with respect to the drive belt does not qualify the tensioner element as part of an internal combustion engine. The belt tensioner is not provided for in heading 8409 and, therefore, is not excluded from classification in heading 8708.
HOLDING:
Under the authority of GRI 1, the belt tensioner is provided for in heading 8708. It is classifiable in subheading 8708.99.80, HTSUS.
EFFECT ON OTHER RULINGS:
NY D86123, dated January 21, 1999, is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division