CLA-2-84:OT:RR:NC:N1:102
Dave Hunt
Viking Pump Inc.
711 Viking Road Cedar Falls, IA 50613
RE: The tariff classification of a spacer and a set collar from China
Dear Mr. Hunt:
In your letter dated October 24, 2023, you requested a tariff classification ruling.
The merchandise in question is referred to as a spacer, part number 2-755-020-210-00, and a set collar, part number 2-288-225-260-00. The spacer is a steel cylinder configured to fit a specific location within the pump. The spacer contributes to the positioning of certain components within the pump’s casing, such as a rotor and a bearing. The set collar, which features a precisely located opening for a setscrew, is shaped to be installed into the pump stuffing box, specifically where the shaft travels into the pump’s casing. The steel collar establishes the operating height of the mechanical seal spring and maintains the connection of the seal faces. The spacer and set collar are internal components of their respective positive displacement pumps.
In your letter, you suggest the spacer is classified within subheading 8487.90.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical feature, and not specified or included elsewhere in this chapter: Other. We disagree. The spacer is dedicated for use in a positive displacement pump, and similar to the spacers discussed in New York rulings N301845 (December 13, 2018), E84779 (August 13,1999), and C84757 (February 27, 1998), it is needed for the pump to function. As the spacer is a component part of a specific machine, i.e., a pump provided for within heading 8413, is it excluded from heading 8487.
The applicable subheading for the spacer, part number 2-755-020-210-00, and the set collar, part number 2-288-225-260-00, will be 8413.91.9096, HTSUS, which provides for Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; part thereof: Parts: Of Pumps: Other: Other. The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8413.91.9096, 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 8413.91.9096, 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.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division