CLA-2-73:OT:RR:NC:N1:113
Mr. Marc A. Romano
Husky Injection Molding Systems, Inc.
55 Amherst Villa Road
Buffalo, NY 14225-1432
RE: The tariff classification of a valve cable support from Canada
Dear Mr. Romano:
In your letter dated November 19, 2010, you requested a tariff classification ruling on a valve cable support. Drawings and specification sheets for the merchandise under consideration were submitted for our review.
The imported article in question is a valve cable support, part number 4748679, made of non-alloy carbon steel. You stated in your letter dated September 24, 2010, that “Its main purpose is to support and protect electrical cables that run between a valve assembly and an injection molding machine on a plastic injection molding system.”
In your letter dated November 19, 2010, you indicated that “the valve assembly is interconnected to the injection molding machine by way of electrical cables during operation..The valve assembly is removable from the injection molding machine.” The valve cable support is mounted to the machine and acts as a support to keep the cables connecting the valve assembly to the machine from sagging.
You proposed classification for the valve cable support in heading 7326, heading 8302 or heading 8477, Harmonized Tariff Schedule of the United States (HTSUS). The National Import Specialist that handles heading 8302, HTSUS, stated that “The valve cable support is used on a machine. Machines are not ejusdem generis with the exemplars of heading 8302, therefore the valve cable support cannot be classified in this heading.”
The National Import Specialist that handles heading 8744, HTSUS, has stated that “In his original submission dated October 4, 2010, Mr. Romano proposed classifying a non-alloy carbon steel valve cable support in one of three provisions, i.e., heading 7326, heading 8302 or heading 8477. Reviewing the specifications of this article, it is obvious that the valve cable support is not a machine in and of itself. It contains no moving parts or mechanical features. In considering whether the article is a part of an injection molding machine of heading 8477, it is noted that the term “a part of an article” has generally been interpreted by CBP to mean “an internal, constituent or component part, without which the article to which it is joined could not function.” As the injection molding machine functions without the bracket, the bracket is not, in this office’s opinion, a part. Turning to the possibility that the item might be an accessory, the term “accessory” has been interpreted by CBP as an item of secondary or subordinate importance. An accessory is generally not necessary to enable the good with which it is used to fulfill its intended function. An accessory is not essential to the operation of the good with which it is used. However, any discussion as to whether the valve cable support is (or is not) an accessory is moot with regard to heading 8477 as the language of said heading does not encompass accessories, only parts. In view of the above, the valve cable support would be precluded from classification in heading 8477.” Therefore, the subject valve cable support is classified under heading 7326, HTSUS, which provides for other articles of iron or steel.
The applicable subheading for the valve cable support will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem.
Duty rates 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 8302, HTSUS, contact National Import Specialist Barbara Kaiser at 646-733-3024. If you have any questions regarding heading 8477, HTSUS, contact National Import Specialist Patricia O’Donnell at 646-733-3011. 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