CLA-2 OT:RR:CTF:TCM H275146 ALS
Mr. Dennis Forhart
PricewaterhouseCoopers
1420 5th Ave., Suite 1900
Seattle, Washington 98101
RE: Revocation of CBP Ruling NY R04029 (June 12, 2006); tariff classification of a Radiator/Charge Air Cooler Assembly
Dear Mr. Forhart:
This letter pertains to CBP Ruling NY R04029, issued to you on June 12, 2006, in which the Radiator/Charge Air Cooler Assembly referenced above was classified under subheading 8708.99.8080, HTSUS, which provided for at the time "Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other....” As of February 3, 2007, subheading 8708.99.81 replaced subheading 8708.99.80, pursuant to Presidential Proclamation 8067 (December 29, 2006). We have reviewed NY R04029 and find the ruling to be in error. For the reasons set forth below, we hereby revoke NY R04029.
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 proposing to revoke NY R04029 was published on July 11, 2018, in Volume 52, Number 28 of the Customs Bulletin. No comments were received in response to this notice.
FACTS:
The Radiator/Charge Air Assembly (hereinafter also referred to as “Assembly”) is described as follows:
The article in question is a combination charge air cooler and radiator assembly, designated part number A05-19502-009. The unit is designed for turbo-charged diesel applications. The charge air cooler component uses air to cool the charge out of a turbo, and it mounts onto the radiator core assembly. A plastic surge tank is also included in the assembly. The radiator shell is constructed of aluminum.
ISSUE:
Is the Radiator/Charge Air Assembly, as described above, properly classified under subheading 8708.91, HTSUS, which provides for "Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Radiators and parts thereof:...”, or under subheading 8708.99, HTSUS, which provides for "Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other:...”?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is determined in accordance with the General Rules of Interpretation (GRI). 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 may then be applied. GRI 6 provides the following:
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires.
The following heading and subheadings of the HTSUS are under consideration in this case:
8708 Parts and accessories of the motor vehicles of headings 8701 to 8705:
Other parts and accessories:
8708.91 Radiators and parts thereof:
Radiators:
8708.91.50 For other vehicles...
* * *
8708.99 Other:
Other:
Other:
Other:
8708.99.81 Other…
* * * * * *
Note 2(e) to Section XVII, HTSUS, of which heading 8708 is a part, provides the following:
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, other than the radiators for the articles of this section; articles of heading 8481 or 8482 or, provided they constitute integral parts of engines or motors, articles of heading 8483;…
[Emphasis added.]
Note 3 to Section XVII provides the following:
References in chapters 86 to 88 to "parts" or "accessories" do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those chapters. A part or accessory which answers to a description in two or more of the headings of those chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.
There is no dispute that the subject Assembly is a part of a vehicle of heading 8704, thereby making it classifiable under heading 8708. Taken as a whole, its function is to cool the air expelled from the turbo of the truck’s engine. While a radiator is specifically provided for under subheading 8708.91, it is not defined therein or in the Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System. The ENs represent the official interpretation of the tariff at the international level.
When a tariff term is not defined by the HTSUS or the legislative history, its correct meaning is its common, or commercial, meaning. Rocknel Fastener, Inc. v. United States, 267 F.3d 1354, 1356 (Fed. Cir. 2001). "To ascertain the common meaning of a term, a court may consult 'dictionaries, scientific authorities, and other reliable information sources' and 'lexicographic and other materials.'" Id. (quoting C.J. Tower & Sons of Buffalo, Inc. v. United States, 673 F.2d 1268, 1271, 69 C.C.P.A. 128 (C.C.P.A. 1982); Simod Am. Corp. v. United States, 872 F.2d 1572, 1576 (Fed. Cir. 1989)). “Radiator” is generally defined as a device through which hot air or liquid passes so that it may be cooled. See, e.g., https://www.collinsdictionary.com/us/dictionary/english/radiator (2017); http://www engineering-dictionary.org/Radiator (2017). Given the Assembly’s function as noted above, it clearly meets the definition of a radiator.
Conversely, subheading 8708.99 more broadly and generally refers to other parts and accessories of vehicles of headings 8701 to 8705 and as such is a residual provision. See, e.g., E.M. Industries, Inc. v. United States, 999 F. Supp. 1473, 1480 (CIT 1998) (“’Basket’ or residual provisions of HTSUS headings... are intended as a broad catch-all to encompass the classification of articles for which there is no more specifically applicable subheading”). Furthermore, CBP has classified similar articles under subheading 8708.91.50, HTSUS. See, e.g., CBP Ruling NY N246617 (October 24, 2013); CBP Ruling NY N06177 (June 24, 1999).
Thus, given that the Assembly is a radiator, we conclude that it is to be classified under subheading 8708.91, HTSUS. Specifically the Assembly is properly classified under subheading 8708.91.50, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Radiators and parts thereof: Radiators: For other vehicles...” Given the foregoing, our ruling in NY R04029, referenced above, is hereby revoked.
HOLDING:
By application of GRI 1 (Note 3 to Section XVII), the subject Radiator/Charge Air Assembly is classified under heading 8708, HTSUS. Specifically, by application of GRI 6, the Assembly is properly classified under subheading 8708.91, HTSUS.
Specifically, the Assembly is properly classified under subheading 8708.91.50, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Radiators and parts thereof: Radiators: For other vehicles….” The 2018 column one, general rate of duty for merchandise classified in this subheading is 2.5% ad valorem.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
EFFECT ON OTHER RULINGS:
CBP Ruling NY R04029 (June 12, 2006) is 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