CLA-2-40:OT:RR:NC:N4:421
Ms. Nichole D. Collier
Marisol International, LLC
1300 S. Meridian Ave., Suite 109
Oklahoma City, OK 73108
RE: The tariff classification of rubber breather hoses from Japan
Dear Ms. Collier:
In your letter dated December 14, 2011, on behalf of ATC Drivetrain, Inc., you requested a tariff classification ruling.
Three photographs were submitted with your letter, which represent three styles of transmission breather hoses. Parts 99073AA072, 99073AA081 and 99073AA100 are black hoses made of nitrile-butadiene rubber (NBR). The purpose of the breather hose is to ensure that the automatic transmission fluid is not released into the environment as the fluid expands from the heat of use. One end of the breather hose connects to a metal nipple that attaches to an automobile transmission. The other end of the hose is vented to the air. A plastic wire loom holds the hose externally off the transmission near the vented end. The hoses are not reinforced or combined with any other materials and have no fittings.
You suggest classification in subheading 4009.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), the provision for rubber hoses, rather than in a provision for parts of automotive transmissions or parts of motor vehicles. Tariff classification under the HTSUS is governed by the principles set forth in the General Rules of Interpretation and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The General Rules of Interpretation and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. Additional U.S Rule of Interpretation 1(c) states that in the absence of special language or context which otherwise requires, a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for “parts” or “parts and accessories” shall not prevail over a specific provision for such part or accessory. Heading 4009 is a specific provision for rubber hoses and takes precedence over a provision for parts.
The applicable subheading for the automobile breather hoses will be 4009.11.0000, HTSUS, which provides for tubes, pipes and hoses, of vulcanized rubber other than hard rubber…not reinforced or otherwise combined with other materials: without fittings. The rate of duty will be 2.5 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division