CLA-2 OT:RR:NC:N1:102
Adrian Gonzalez
Global Alliance Solutions LLC.
201 S Austin Dr
Pharr, Texas 78577
RE: The classification of a master cylinder, a booster, and a master cylinder booster assembly from Mexico
Dear Mr. Gonzalez:
In your letter dated April 1, 2022, on behalf of Hyundai Mobis Mexico S. de R.L. de C.V., you requested a ruling on various items.
The three items under consideration are the following:
Part number L1585-10000 is described as a master cylinder assembly. The master cylinder assembly functions as a positive reciprocating pump, in which linear motion allows for hydraulic fluid to flow from a reservoir into the system. The master cylinder assembly primarily consists of a positive reciprocating pump, a brake oil tank and an oil cap.
Part number L0591-10000 is described as a booster assembly. The circular shaped booster assembly primarily consists of a diaphragm plate, a plunger valve, a valve body, a seal assembly, a clevis, a push-rod assembly, a retainer-push rod, a return spring and a tie-rod that connects the vehicle to the booster assembly. The brake booster assembly, which connects to the master cylinder, multiplies vacuum force that is applied to the master cylinder.
Part number 58500-L0000 is an assembly that consists of the master cylinder assembly connected to the booster assembly.
In your submission, you suggest the assembly that consists of the master cylinder assembly connected to the booster assembly, part number 58500-L0000, is classified within subheading 8413.50.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; parts thereof; Other reciprocating positive displacement pumps; Other; Hydraulic fluid power pumps, Other.
You also suggest that the master cylinder assembly, part number L1585-10000, and the booster assembly, part number L0591-10000, separately, are classified within subheading 8413.91.9060, HTSUS, which provides for Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; parts thereof; Parts: Of pumps; Other; Of hydraulic fluid power pumps; Other.
We agree that the assembly, which consists of a master cylinder assembly connected to the booster assembly, is classified within heading 8413 as a complete pump but disagree that the master cylinder assembly, without the booster assembly, is classified as a part of a pump. In HQ rulings H195876, and H222415, both dated March 24, 2016, it was concluded that the function of a master cylinder is to displace pressure fluid using a piston, akin to the description of “reciprocating positive displacements pumps” provided in EN 84.13(A). Therefore, the master cylinder assembly, part number L1585-10000, is classified as a complete pump rather than as a part of pump.
We also disagree with the premise that the booster assembly, part number L0591-10000, is classified within subheading 8413.91.9060. Liquid pumps are provided for in heading 8413. The booster assembly itself does not displace liquid nor does it complete a pump that displaces liquid. Therefore, it is excluded from heading 8413. It is a complete unit that connects to the master cylinder and its function is to multiply air pressure applied to the master cylinder. Accordingly, it meets the terms of heading 8414, which specifically 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; gas-tight biological safety cabinets, whether or not fitted with filters; parts thereof.
The applicable subheading for the assembly that consists of a master cylinder assembly connected to the booster assembly, part number 58500-L0000, will be 8413.50.0080, HTSUS, which provides for Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; parts thereof; Other reciprocating positive displacement pumps; Other: Hydraulic fluid power pumps, Other. The rate of duty is Free.
The applicable subheading for the master cylinder assembly, part number L1585-10000, will be 8413.50.0080, HTSUS, which provides for Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; parts thereof; Other reciprocating positive displacement pumps; Other: Hydraulic fluid power pumps, Other. The rate of duty is Free.
The applicable subheading for the booster assembly, part number L0591-10000, will be 8414.80.9000, HTSUS, 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; gas-tight biological safety cabinets, whether or not fitted with filters; parts thereof: Other, except parts: Other. The general rate of duty will be 3.7 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 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. Part 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