CLA-2-85:OT:RR:NC:N2:212
Robert DeCamp
Sandler, Travis & Rosenberg, P.A.
675 Third Avenue, Suite 1805-06
New York, NY 10017
RE: The tariff classification of pneumatic transducer parts from China
Dear Mr. DeCamp:
In your letter dated October 26, 2021, you requested a tariff classification ruling on behalf of your client, A&C Trade Consultants, Inc.
There are three items under consideration with this request, which are described as nozzle housings, spacers, and bases. You state that all three items are specifically manufactured to be used as parts of the Fairchild Model TXI7800 pneumatic transducer. This transducer functions as a valve assembly and is made up of a primary converting section and a relay section. The primary converting section converts a programmed electrical signal into pneumatic pressure known as signal pressure. The relay section senses this output pressure and sets the vent and supply valve to maintain the correct amount of pressure through the valve.
The first part is described as a nozzle housing, identified by part numbers 19008 and 19867. You state that the only difference between the two part numbers is the surface finish. The housing is designed and manufactured to fit around the nozzle within the primary converting section.
The second part is described as a spacer, which is identified by part number 19006. The subject spacer is designed to be incorporated into the bottom of the primary converting section and supports the spring and electrical actuator/piezo disc.
The final part is described as a base and identified by part number 19016. The base is designed to be incorporated within the primary converting section and provides a foundation or housing for all components within the section.
In your letter, you suggest that the aluminum nozzle housings, spacers, and bases are classified within subheading 8481.90, Harmonized Tariff Schedule of the United States (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: Parts. We disagree.
In Mitsubishi Electronics America v. United States, 19 CIT 378, 383 n.3 (1995) the court stated, “a subpart of a particular part of an article is more specifically provided for as a part of a part than a part of the whole.” Here, the aluminum nozzle housings, spacers, and bases are each “a part of a part” in that each article is a part of the primary electrical converting section that is itself a part of the whole, i.e., the pneumatic transducer. Therefore, classification in subheading 8481.90, HTSUS, is precluded for these articles.
The applicable subheading for the nozzle housing, spacers, and bases, part numbers 19008, 19867, 19006, and 19016 will be 8543.90.8885, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Other: Other.” The general rate of duty will be free.
Pursuant to U.S. Note 20 Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 8543.90.8885, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 8543.90.8885, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at:
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions
https://www.cbp.gov/trade/remedies/301-certain-products-china
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 Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division