CLA-2-84:OT:RR:NC:1:104
Mr. Christopher Dale Anderson
Sumitomo (SHI) Plastic Machinery
1266 Oakbrook Drive
Norcross, GA 30093
RE: The tariff classification of a plastic seal from Japan.
Dear Mr. Anderson:
In your letter dated April 27, 2011, you requested a tariff classification ruling.
You have described part number G71H180A00 as a plastic seal. You state that it is used in pressure accumulators in which the compressibility of nitrogen gas is used. The pressure accumulators are used for capacity correction and pulsation absorption in hydraulic circuits. Part number G71H180A00 functions as a seal within one of the accumulator’s inner chambers. The seal, also referred to as a Wear Ring, is specifically designed to go inside hydraulic applications to support, guide, or reduce the friction between the rod and cylinder body. The part has no effect on capacity correction.
In your original letter dated October 26, 2010, you suggested the plastic component be classified in subheading 3926.90.4590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…gaskets, washers and other seals…other. In Carl Zeiss, Inc. v. United States, 195 F.3d 1375, 1380 (Fed. Cir. 1999) (citing Orlando Food Corp. v. United States, 140 F.3d 1437, 1441 (Fed. Cir. 1998)), the Court of Appeals for the Federal Circuit stated that under the rule of specificity, "the court will look to the provision with requirements that are more difficult to satisfy and that describe the article with the greatest degree of accuracy and certainty." Merchandise is classifiable under the tariff provision having requirements/terms which are more difficult to satisfy and more restrictive.
Under General Rule of Interpretation (GRI) 1, HTSUS, goods are to be classified according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6. In addition, GRI 3 provides guidance as to how classification is to be determined “when, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings …” GRI 3(a) goes on to state that “The heading which provides the most specific description shall be preferred to headings providing a more general description.” Thus, classification of an article must begin at the four digit heading level. Once a determination has been made at the heading level, then the HTSUS hierarchical system of classification is followed, i.e., the article must be classified under the appropriate six and then eight digit subheadings, and finally under the proper statistical annotation.
In this case, beginning at the four digit heading level, two provisions must be considered, i.e., heading 3926, HTSUS, which provides for “Other articles of plastics and articles of other material of headings 3901 to 3914” and heading 8479, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof”. The language of heading 8479, HTSUS, is more restrictive and difficult to satisfy that of heading 3926, HTSUS. Heading 8479, HTSUS, also describes the plastic component with greater certainty, i.e., as a part of a specific machine rather than as a plastic article. Thus, classification in heading 3926, HTSUS, would not be appropriate.
The applicable subheading for part number G71H180A00 will be 8479.90.9496, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Other. The rate of duty will be 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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division