CLA-2-84:OT:RR:E:NC:1:102
Mr. Robert Resetar
Porsche Cars North America, Inc.
980 Hammond Drive (Suite 1000)
Atlanta, GA 30328
RE: The tariff classification of a spoiler drive mechanism from Germany
Dear Mr. Resetar:
In your letter dated March 3, 2009 you requested a tariff classification ruling. A photograph and technical drawing were submitted.
The article in question is described as a spoiler drive mechanism used to raise and lower the rear spoiler on a motor vehicle. You indicate that the components, which include two hydraulic telescoping linear cylinders, a hydraulic fluid power pump, hydraulic hose line and mounting parts, are imported together as a set. The spoiler is not included in the set.
In your request you suggest that components be classified as a set in accordance with General Rule of Interpretation (GRI) 3. However, the components, in their condition as imported, when assembled together form a hydraulic system consisting of a hydraulic power unit, i.e., the fluid pump, and two hydraulic cylinders. Heading 8412, Harmonized Tariff Schedule of the United States (HTSUS), provides for hydraulic systems. GRI 2(a) extends the scope of that provision to hydraulic systems that are entered unassembled.
The applicable subheading for the spoiler drive mechanism will be 8412.21.0045, HTSUS, which provides for other telescoping linear acting hydraulic power engines and motors. The rate of duty is free.
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 Kenneth T. Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division