CLA-2-84:OT:RR:NC:N1:102
Mr. Mark M. Sola
Hellmann Worldwide Logistics 10450 Doral Blvd. Miami, FL 33178
RE: The tariff classification of a turbine housing from China
Dear Mr. Sola:
In your letter dated August 8, 2018, on behalf of your client Fuzhou Lioho Machinery Co. Ltd of Fuzhuo, Cambodia, you requested a tariff classification ruling. Technical information was provided.
The turbine housing, which is referred to as an iron casting, is described as a structural element of a turbocharger. The housing is assembled to a compressor and a bearing and then mounted onto the engine of a truck. The iron casting is designed to speed up the outgoing gas exhausting received from the engine.
In your request, you suggest that the applicable subheading for the turbine housing is 8411.99.1010, Harmonized Tariff Schedule of the United States (HTSUS) ,which provides for parts of turbojets, tubopropellers, and other gas turbines and parts thereof.
However, this office disagrees as the turbine housing is not a part of a part of a turbojet, tubopropeller, or any other gas turbines. The turbine housing is a part of a turbocharger. Turbochargers are classified as articles of heading 8414, which provides for air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan,whether or not fitted with filters. See ruling HQ 955739, dated April 22, 1994.
As such, the applicable subheading for the turbine housing will be 8414.90.4165, HTSUS, which provides for Air or other gas compressors and Fans: Table, floor, wall, window, ceiling or roof fans,with a self-contained electric motor of an output not exceeding 125W: For permanent installation: Parts of compressors: Other: Other: Other: Compressor housings. The rate of duty will be Free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. Subsequently, USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710) and August 16, 2018 (83 F.R. 40823). Products of China that are provided for in subheading 9903.88.01 or 9903.88.02 and classified in one of the subheadings enumerated in U.S. note 20(b) or U.S. note 20(d) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8414.90.4165, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8414.90.4165, HTSUS, listed above at the time of importation.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 the World Wide Web at https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division