CLA-2-84:OT:RR:NC:N1:102
Kurt Deuling
ZF CV Systems North America LLC
15811 Centennial Drive
Northville, Michigan 48158
RE: The classification of covers and a manifold from China
Mr. Deuling:
In your letter dated September 13, 2022, on behalf of ZF CV Systems North America LLC, you requested a ruling on the classification of covers and a manifold.
The items in question are referred to as a manifold, part number 9121406574, and covers, part numbers 9111536554 and 9111536564. The custom manufactured manifold and covers are of aluminum alloy and are solely used with single and twin cylinder reciprocating air compressors for pneumatic air brake systems. The manifold, which is designed to be positioned between a cover and the compressor’s crank chamber, features air channels that correspond to the air channels of the covers and is designed to house various valves: an unloader valve, an intake valve, and an exhaust valve. The manifold with valves controls the flow of air into the compressor crank chamber. The covers feature air channels, air intake and discharge ports, coolant in and out ports, and are designed to be fitted with a pressure relief valve. Each cover is designed to be bolted to the manifold by means of corresponding holes, and afterwards bolted to the compressor’s crank chamber.
The manifold and the covers are enclosures for the upper section of the compressor and contribute to the process of controlling air flow into the compressor crank chamber for the purpose of compressing air. It is noted that the manifold and covers are imported without the valves.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). 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 (together known as legal notes).
As the manifold is part of a valve system, this office considered heading 8481, 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.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and coding System, which constitutes the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading and are generally indicative of the proper interpretation of the HTSUS.
For heading 8481, the Explanatory Notes explain that certain machinery parts which incorporate a complete valve, or which regulate the flow of a fluid inside a machine although not forming a complete valve in themselves, are classified as parts of the relative machines, for example, inlet or exhaust valves for internal combustion for internal combustion engines (heading 8409), slide valves for steam engines (heading 8412), suction or pressure valves for air or other gas compressors (heading 8414).
The manifold completes the upper section of the compressor that facilitates air flow into the compressor’s crank chamber. It is an enclosure that is structurally part of the compressor. Therefore, while the manifold is part of a valve assembly that is designed to incorporate an unloader valve, an intake valve, and an exhaust valve, like the cover, it is an integral component of the compressor, and therefore, excluded from heading 8481.
In accordance with Note 2(b) to Section XVI, the applicable subheading for the manifold, part number 9121406574, and the covers, part numbers 9111536554 and 9111536564, will be 8414.90.4190, HTSUS, which provides for Air or vacuum pumps, air or other gas compressors and fans whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters; parts thereof: Parts: Of Compressors: Other: Other: Other: Other. The rate of duty is Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading, 8414.90.4190, 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 8414.90.4190, HTSUS, listed above. 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. 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