CLA-2-84:OT:RR:NC:N1:102
Sung Bin Huh
Hyundai Glovis
512 Yeongdong-dearo
Gangnam-yu, Seoul 06712
South Korea
RE: The tariff classification of fuel injectors from South Korea.
Dear Mr. Huh:
In your letter dated January 13, 2016 you requested a tariff classification ruling. Descriptive information and a technical drawing were submitted.
The item under consideration is a high pressure fuel injector, model number 35310-2GGA0. The fuel injector is attached to the fuel line of a motor vehicle and is designed to function as a valve. Once activated by the Electronic Control Unit, the solenoid armature and the valve needle incorporated into the fuel injector move upwards. This allows fuel to be sprayed through the valve seat openings and into the combustion chamber of a gasoline engine for brief periods of time. Once the fuel has been sprayed, the fuel injector’s compression spring returns the valve ball to the valve seat and seals the valve seat openings.
In your letter, you suggest the high pressure fuel injector be classified under subheading 8409.91, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts suitable for use solely or principally with spark-ignition internal combustion piston engines (including rotary engines).
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes.
The high pressure fuel injector in this instance is a valve. Valves are specifically provided for under Heading 8481, HTSUS. Therefore, in accordance with GRI 1, the applicable subheading for the high pressure fuel injector, model number 35310-2GGA0, is 8481.80.9005, which provides for Taps, cocks, valves and similar appliances, for pipes, boilers, shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; solenoid valves. The general rate of duty is 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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division