CLA-2-40:S:N:N3G:221 854104
4016.99.2500; 4016.99.5050; 8479.90.8090; 8481.80.3090
Mr. Phillip L. Melville
Vice-President
Sacatec, Inc.
2110A Gallows Road
Vienna, Virginia 22182
RE: The tariff classification of parts for accumulator bladders
from France.
Dear Mr. Melville:
In your letter dated June 14, 1990, you requested a tariff
classification ruling.
Included with your request was a sample of a rubber bladder used
inside an accumulator. The bladders are sold as replacement parts for
accumulators used in hydraulic or fluid systems. They can be made of
natural rubber, synthetic rubber or plastics materials. The bladders
are made in several parts, and you anticipate importing the parts
separately and completing the manufacturing process in the United
States. The smaller sizes are made in two parts. The larger sizes are
made using three or four parts. The tops and bottoms are circular
hemispheres. Each top has a steel valve molded into it. The larger
sizes have drum-shaped centers cemented to the top and bottom circular
hemispheres. The centers are made from cut-up sheets. The parts which
you anticipate importing will be tops which incorporate valves,
bottoms, sheets to be cut up and further manufactured into drum-shaped
centers, and in some cases, completed drum- shaped centers.
Each of the components which you plan to import is available in
different materials, including natural rubber, synthetic rubber, and
plastics materials, including polyurethane. Please note that Viton,
though often referred to as a synthetic rubber, is considered to be a
plastics material for purposes of the Harmonized Tariff Schedule of the
United States (HTS). According to the legal notes of the HTS,
synthetic rubbers must be vulcanized or cured with sulfur. Since Viton
is not vulcanized or cured with sulfur, it does not meet the tariff
definition of synthetic rubber.
For purposes of this reply, it is assumed that the sheets are in
the form of squares or rectangles which have not been processed other
than surface processed, and with edges which have not been beveled or
further worked. It is also assumed that they are not imported in
rolls.
In a phone conversation, you indicated that the cost of the valve
exceeds the cost of the rubber/plastic component in the top section.
It is the opinion of this office that the essential character of the
top section which incorporates the valve is imparted by the steel
valve.
The applicable subheading for the top section which incorporates a
valve will be 8481.80.3090, Harmonized Tariff Schedule of the United
States (HTS), which provides for valves, hand operated, of steel. The
rate of duty will be 8 percent ad valorem.
The applicable subheading for the bottom circular piece and the
drum-shaped center, when made of natural rubber, will be 4016.99.2500,
HTS, which provides for other articles of vulcanized rubber other than
hard rubber...of natural rubber. The rate of duty will be 4.2 percent
ad valorem.
The applicable subheading for the bottom circular piece and the
drum-shaped center, when made of synthetic rubber, will be
4016.99.5050, HTS, which provides for other articles of vulcanized
rubber other than hard rubber...other. The rate of duty will be 5.3
percent ad valorem.
The applicable subheading for the bottom circular piece and the
drum-shaped center, when made of plastics materials, such as
polyurethane or Viton, will be 8479.90.8090, HTS, which provides for
other parts of machines and mechanical appliances. The rate of duty
will be 3.7 percent ad valorem.
The applicable subheading for the sheets, when made of natural or
synthetic rubber, will be 4008.21.0000, HTS, which provides for plates,
sheets and strip of vulcanized noncellular rubber other than hard
rubber. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the sheets, when made of
polyurethane or Viton, will be 3920.99.1000, HTS, which provides for
other plates, sheets, film, foil and strip, of plastics, noncellular
and not reinforced, laminated, supported or similarly combined with
other materials,...of other plastics...film, strip and sheets, all the
foregoing which are flexible, over 0.152 mm in thickness, and not in
rolls. The rate of duty will be 6 percent ad valorem.
In your phone conversation, you also requested a ruling on the
classification of completed bladders, made of rubber. The completed
bladders are designed to be inflated with nitrogen gas. The applicable
subheading for completed bladders, whether made of natural or synthetic
rubber, will be 4016.95.0000, HTS, which provides for other articles of
vulcanized rubber other than hard rubber...other inflatable articles.
The rate of duty will be 4.2 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be brought
to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport