CLA-2-84:OT:RR:NC:1:102
Mr. Sebastian Eich
Aventis Atlantic partners LLC
245 N. Highland Ave NE
Atlanta GA, 30307
RE: The tariff classification of a Check Valve Choke from Germany.
Dear Mr. Eich:
In your letter dated May 15, 2014 on behalf of Rausch & Pausch LP, you requested a tariff classification ruling. A sample was submitted with your ruling request and will be returned to you.
The item under consideration is described as a Check Valve Choke, Part Number 15645051. The item is a component of a piston accumulator which provides a pulsed supply of oil to an automatic transmission in an automobile. The Check Valve Choke is constructed of plastic and steel. The item is manufactured though a plastic injection molding and winding system. The item measures approximately 20 mm x 19 mm x 06 mm and weighs approximately 2 grams. It is said the Check Valve Choke controls and restricts the flow of oil without any external mechanical input.
Consideration was given to your suggested classification of 7320.20.5060, HTSUS, for the Check Valve Choke. Heading 7320 HTSUS provides for springs and leaves for springs, of iron or steel. Explanatory Note 7320 states in part that the heading excludes springs assembled with other articles to form identifiable parts of machinery. Inasmuch as the Check Valve Choke is assembled with another article and is stated to be a flow restrictor, classification within heading 7320 would not be appropriate.
The applicable subheading for the Check Valve Choke will be 8481.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for flow control type hydraulic valves. The general 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 National Import Specialist Sandra Martinez at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division