CLA-2-84:OT:RR:NC:N1:102
Ms. Vicki Morton
Vibro/Dynamics Corporation
2443 Braga Drive
Broadview, IL 60155-3941
RE: The tariff classification of cast iron housings for isolators
Dear Ms. Morton:
In your letter dated July 29, 2009 you requested a tariff classification ruling. Descriptive literature was submitted.
The items you plan to import are cast iron housings (part numbers 09-11819, 10-11122, 16-11209, 14-16285 and 20-11186) for different sized Micro/Level isolators. You indicate that the housing along with a resilient member, a bearing plate, a screw, a lock nut and a washer are required to make a complete micro/level isolator. The isolators provide leveling, isolation, support, alignment and vibration control for various machine applications including die cast machines, stamping presses, machine tools and plastic injection molding machines. Micro/level isolators were previously ruled upon in NY ruling N064278 as other machinery parts under heading 8487, Harmonized Tariff Schedule of the United States (HTSUS).
You state that the cast iron housing by itself does not function as a machine part or an accessory. However, the housing is a part of the isolator which is a machine part. In Mitsubishi Electronics America v. United States, 19 CIT 378, 383 n.3 (1995) the court stated "a subpart of a particular part of an article is more specifically provided for as a part of the part than a part of the whole". The housing is a "part of a part" in that it is a part of the isolator that is a part of the machine application in which it is used. Accordingly, the housing is more specifically provided as a part of an isolator in heading 8487, HTSUS.
The applicable subheading for the cast iron housings will be 8487.90.0080, HTSUS, which provides for other machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, and not specified or included elsewhere in Chapter 84. The rate of duty will be 3.9 percent 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 Kenneth T. Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division