CLA-2-85:OT:RR:NC:N1:103
Cindi Kavanaugh
MGTA
4455 Genesee Street
Buffalo, NY 14225
RE: The tariff classification of a solenoid valve housing from China
Dear Ms. Kavanaugh:
In your letter dated November 9, 2021, you requested a tariff classification ruling on behalf of your client, G.W. Lisk Company, Inc.
The item under consideration is a housing, part number H32655, for a solenoid coil assembly. The cylindrical steel housing is assembled with an electromagnetic coil to create a solenoid coil assembly. The assembly is then placed on top of a valve body assembly to form a solenoid valve. You state the solenoid valve is always assembled into a manifold to produce a valve assembly, but the coil assembly is also sold separately.
In your letter, you suggest the housing is classified within subheading 8481.90.9060, 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, other, other, valve bodies.” 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.” In this instance, the housing is “a part of a part” in that it is a part of the solenoid coil assembly that is itself a part of the whole, i.e., valve assembly. Therefore, since solenoids are provided for elsewhere in the HTSUS, the housing is precluded from classification within subheading 8481.90, HTSUS.
The applicable subheading for the housing, part number H32655, will be 8505.90.7501, HTSUS, which provides for “Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization; electromagnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electromagnetic lifting heads; parts thereof: Other, including parts: Other.” The rate of duty will be 1.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8505.90.7501, 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., 9903.88.01, in addition to subheading 8505.90.7501, 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, including information on exclusions and their effective dates, 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 and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Paul Huang at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division