CLA-2-73:OT:RR:NC:N1:113
Mr. Brian M. Sell
Teleflex Canada LP
3831 No. 6 Road
Richmond, British Columbia
Canada V6V 1P6
RE: The tariff classification of a fuel pickup assembly from Canada
Dear Mr. Sell:
In your letter dated August 13, 2010, you requested a tariff classification ruling. Engineering drawings showing the construction of the fuel pickup assembly and a brochure which gives information on the X-45 vehicle heater unit were submitted for our review.
The product to be imported is identified as the Fuel Pickup 36’, product number 979420K. You indicate in your letter that this product is representative of sixteen fuel pickup lines that you produce, of various lengths, for installation on vehicles of different configurations.
You state that “The fuel pick consists of a length of stainless steel tube, cut to length and bent to shape. One end is bevel-cut and polished. Steel fittings and rubber gaskets are attached to the tube to complete the assembly…These assemblies are produced with tube lengths of 12’ to 36’, to accommodate fuel tanks of various depths. Some fuel lines also include a length of plastic fuel hose to connect the pickup tube to the heater unit.”
The subject fuel pickup is inserted into the fuel tank of a vehicle, and secured with its attached fittings and gasket. It is connected by a fuel hose to a Proheat X-45 vehicle heater unit, providing fuel to that unit. These units are used to heat vehicle coolant in diesel-fueled trucks, buses, construction vehicles, and military personnel carriers.
You indicate that the fuel pickup assembly is presently classified under subheading 7304.41.3045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for steel tube with fittings. The National Import Specialist that handles heading 7304 stated that “This office would not classify the tube assembly in 7304. It has been manufactured beyond the stage of a pipe or tube. Tubes, pipes or hollow profiles made up into identifiable parts of articles are not included in 7304. Explanatory Note (EN) 73.04 noted.”
You suggest that the fuel pickup at issue should be classified under subheading 8708.99.8180, HTSUS, which provides for parts and accessories of motor vehicles, other, other, other, other, other, other. The office of National Import Specialist Richard Laman who handles heading 8708, HTSUS, stated that “In your request you requested classification of the fuel pickup assembly in 8708. The fuel pickup assembly is designed to carry fuel from the fuel tank to the pre-heater via a dedicated fuel line. Although the part is connected to the fuel tank it is NOT considered part of the vehicle because it does not constitute an essential part of the vehicle. The part in question is designed to carry fuel to the pre-heater, not the vehicle and would therefore be excluded from classification in 8708 by Section XVII General Note on Criterion for sole or principal use.”
The applicable subheading for the fuel pickup assembly will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other…other. The rate of duty will be 2.9 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 heading 7304, HTSUS, contact National Import Specialist Mary Ellen Laker at 646-733-3020. If you have any questions regarding heading 8708, HTSUS, contact National Import Specialist Richard Laman at 646-733-3017. If you have any questions regarding heading 7326, HTSUS, contact National Import Specialist Ann Taub at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division