CLA-2-84:OT:RR:NC:N1 102
Heidi Wolfe
BWI Indiana Inc
939 Opportunity Pkwy Greenfield, IN 46140
RE: The tariff classification of manifold end covers from China
Dear Ms. Wolfe:
In your letter dated July 3, 2024, you requested a tariff classification ruling. Descriptive information was provided.
The items in question are aluminum manifold end covers, also referred to as valve blocks (part numbers 22334215, 38024602, and 38070948). The end covers are shaped to be used with a motor vehicle's stabilizer bar system and feature bores designed to incorporate two solenoid valves, sensors, and an accumulator. Once each end cover is populated with the aforementioned components and connected to hydraulic lines, the primary function of each unit is to control the flow of hydraulic fluid to a separately imported actuator, which is completed by the solenoid valves.
In your letter, you suggest that the manifold end covers are correctly classified as parts of motor vehicles' suspensions systems in subheading 8708.80, Harmonized Tariff Schedule of the United States (HTSUS).We disagree. In Mitsubishi Electronics America v. United States, 19 CIT 378, 383 n.3 (1995) the court stated that, a subpart of a particular part of an article is more specifically provided for as a part of the part than a part of the whole. Although the end covers are incorporated into a stabilizer bar, they are more specifically parts of valves. As a result, classification of the end covers in subheading 8708.80, HTSUS, is precluded.
The end covers, referred to as valve blocks, complete a composite machine, in which the valves complete the primary function, Note 3 to Section XVI noted. Accordingly, each aluminum end cover will be classified as a part within heading 8481, which provides for valves.
The applicable subheading for the aluminum manifold end covers (part numbers 22334215, 38024602, and 38070948) will be 8481.90.9040, 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: Other: Of valves of subheading 8481.20: 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 8481.80.90, 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 8481.80.9040, 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 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 at https://hts.usitc.gov/.
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