CLA-2-84:OT:RR:NC:1:102
Mr. Sebastian Eich
Aventis Atlantic Partners LLC
245 N. Highland Ave
Suite 230-102
Atlanta, GA 30307
RE: The tariff classification of switching valve from Germany.
Dear Mr. Eich:
In your letter dated, January 29, 2013, on behalf of your client Rausch & Pausch, you requested a tariff classification ruling.
The product to be imported is described as a 3/2-way solenoid actuated valve used in the electro-hydraulic control system of a passenger car’s automatic transmission. Made primarily from steel, you state that the valve is actuated by an electric impulse and directs the flow of hydraulic fluid in order to actuate the other components in the transmission.
You suggest classification of the switching valve under subheading 8708.40.75, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of motor vehicles of headings 8701 to 8705, gear boxes and parts thereof, parts, other, other. Heading 8708 is within section XVII of the HTSUS. Although the subject valve may be, prima facie, a part used in a motor vehicle transmission system, it is nevertheless a valve. Valves are specifically provided for in HTSUS heading 8481. Section XVII, Note 2(e), HTSUS, specifically excludes articles of heading 8481, HTSUS. As such, the valve is precluded from heading 8708, HTSUS, and falls to be classified under HTSUS heading 8481.
The applicable subheading for the switching valve will be 8481.20.0020, HTSUS, which provides for taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof, valves for oleohydraulic or pneumatic transmissions, hydraulic valves, directional control, solenoid type. The rate of duty will be 2 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 the National Import Specialist at (646) 733-3009.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division