CLA-2-69:OT:RR:NC:1:128
Mr. Greg Osnes
Kyocera Industrial Ceramics Corporation
5713 E. Fourth Plain Boulevard
Vancouver, WA 98661
RE: The tariff classification of a piezo ceramic stack from Japan.
Dear Mr. Osnes:
In your letter dated December 17, 2007, you requested a tariff classification ruling.
The merchandise under consideration is a piezo ceramic stack. You indicate that the article is composed of alumina, lead and palladium. The approximate breakdown is as follows: 5% palladium, less than 1% silver and lead, the balance is piezo ceramic. The piezo ceramic stack is designed for use in a fuel injector for motor vehicles. It replaces the use of a common solenoid. An electric current is applied to the multiplayer stack and causes a displacement. The piezo ceramic stack displacement applies pressure on a small push pin, which in turn opens the injector to inject fuel for combustion. These fuel injectors will be installed into diesel engines for pickup trucks. You have submitted literature and a sample of the item with your request.
You suggest classification of the piezo ceramic stack in subheading 8481.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Taps, cocks, valves and similar appliances… Parts: Other, Other: Other.” However, Note 1(b) to Chapter 84 of the HTSUS states that:
This chapter does not cover:
Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (chapter 69).
Consequently, based on Note 1 (b) to Chapter 84, the subject ceramic stack is excluded from classification in subheading 8481.90.9080, HTSUS.
The applicable subheading for the piezo ceramic stack will be 6909.19.5095, HTSUS, which provides for “Ceramic wares for laboratory, chemical or other technical uses…Other.” The rate of duty will be 4% ad valorem.
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 http://www.usitc.gov/tata/hts/.
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, contact National Import Specialist Sharon Chung at 646-733-3028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division