CLA-2-84:RR:NC:1:102 K87171
Mr. Craig M. Schau
Menlo Worldwide Trade Services
6940 Engle Road (Suite A)
Middleburg Heights, OH 44130
RE: The tariff classification of parts for a hydraulic transmission from China
Dear Mr. Schau:
In your letter dated June 10, 2004 you requested a tariff classification ruling on behalf of your client Hydro-Gear.
The articles in question are described as check plug assemblies with washers, product numbers 51207 and 51084, and an expansion tank fitting, product number 51143. You indicate the parts are used in a hydraulic transmission for a riding lawn mower/ tractor and offer that the parts are provided for in subheading 8433.90.5040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of mowers.
Examination of the samples you have submitted indicates that the check plug assemblies are essentially specialized check valves with a steel body. The tank fitting is a fluid fitting that appears specifically designed for use solely as a part of the hydraulic transmission.
Check valves are specifically provided for in HTSUS heading 8481. HTSUS heading 8481 and 8433 are within section XVI of the tariff and the notes to that section apply to the check valves. Section XVI, Note 2(a), HTSUS, provides that parts of machines, such as the mowers of HTSUS heading 8433, which are goods included in any of the headings of chapter 84 are in all cases to be classified in their respective headings. While the check valves are provided for as parts of the goods, i.e., mowers, of HTSUS heading 8433, because they are in and of themselves goods included in heading 8481, they must be classified in HTSUS heading 8481.
We agree that the tank fitting is, prima facie, a part of the lawn mower/tractor in which they will be used, however they are more specifically provided for as parts of the transaxle for the mower and provided for in HTSUS heading 8483 as parts of gearing, gear boxes and other speed changers.
The applicable subheading for the check plug assemblies will be 8481.30.2090, HTSUS, which provides for check valves of steel. The rate of duty will be 5 percent ad valorem.
The applicable subheading for the tank fitting will be 8483.90.5000, HTSUS, which provides for parts of gearing, gear boxes and other speed changers. The rate of duty will be 2.5 percent ad valorem.
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 Kenneth T. Brock at 646-733-3009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division