CLA-2-84:OT:RR:NC:N1:102
Mr. Robert Scott
Williams Controls, Inc.
14100 SW 72nd Ave.
Portland, OR 97224
RE: The tariff classification of a treadle valve, hydraulic cylinder and pneumatic cylinder from China
Dear Mr. Scott:
In your letter dated January 18, 2010 you requested a tariff classification ruling. Descriptive literature and illustrations were submitted.
The items under consideration are described as a treadle valve, part number 132923 WM-472-200, an hydraulic throttle control cylinder, part number 119436 WM-512-C, and a pneumatic throttle control cylinder, part number 117985 WM-388-105.
The WM-472 series treadle valve is a three-way, compensating pressure regulator commonly used in pneumatic braking systems. Each unit is comprised of a valve subassembly that responds to movement of the pedal and modulates the flow of air within the braking system. When the operator pushes down on the pedal, the exhaust port is closed and the supply port opens to allow delivery of pressurized air. When the pedal is released, the pressurized air is discharged through an exhaust port located in the valve bottom.
You suggest that the treadle valve is correctly classified under subheading 8708.30.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Parts … of … motor vehicles … : Brakes … parts thereof: For other vehicles: Other." Although the subject valve is used in a pneumatic braking system, it is nevertheless a valve. Valves are specifically provided for in HTSUS heading 8481.
The applicable subheading for the treadle valve will be 8481.20.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other valves for pneumatic transmissions. The rate of duty will be 2 percent ad valorem.
The WM-512-C hydraulic throttle control cylinder is a linear acting hydraulic motor that is connected to an engine’s fuel pump lever. You state this cylinder is remotely controlled by a three-way hydraulic controller and has maximum operating pressure of 300 pounds per square inch (psi). When the controller is released, the lever returns to the idle position
You are of the opinion that the hydraulic control cylinder is provided for as a flow control type hydraulic valve in subheading 8481.20.0040, HTSUS. However, hydraulic motors are specifically provided for in HTSUS heading 8412.
The applicable subheading for the hydraulic throttle control cylinder will be 8412.21.0075, HTSUS, which provides for other linear acting hydraulic power engines and motors (cylinders). The rate of duty is free.
The WM-388-105 pneumatic throttle control cylinder is a single acting pneumatic motor that is connected to an engine’s throttle lever and designed for engine speed control. This cylinder houses a piston that travels in a straight line along the axis of the cylinder. You indicate that the piston extends to position the throttle lever in response to an air pressure signal received from a three-way regulating control valve.
You suggest that the pneumatic throttle cylinder is correctly classified in subheading 8481.20.0080, HTSUS, which provides for other valves for pneumatic transmissions. However, pneumatic motors are specifically provided for in HTSUS heading 8412.
The applicable subheading for the pneumatic throttle control cylinder will be subheading 8412.31.0080, HTSUS, which provides for other linear acting pneumatic power engines and motors (cylinders). 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