CLA-2-84:OT:RR:NC:N1:102
Vincent Carrubba
Blaster Holdings
705 Florence St. North Baldwin, NY 11510
RE: The tariff classification of a trigger-based automotive maintenance machine from China
Dear Mr. Carrubba:
In your letter dated August 27, 2024, you requested a tariff classification ruling on a trigger-based automotive maintenance machine from China. Your submission and follow-up correspondence provided technical diagrams and marketing literature.
The merchandise at issue is a device (item number DTT-01) that dispenses chemicals to maintain and service automobile air conditioning (AC) systems. The article is comprised of a plastic housing which contains and attaches to various components, including, but not limited to an internal trigger-actuated, spring-loaded valve, grip-actuated trigger, trigger battery, LCD (liquid-crystal display) and PCB (printed circuit board) assembly, button, sensors, and braided hose. As described in communication with this office, the device will not be imported with any container of specialty chemicals.
During use, remote and integrated sensors measure and relay information regarding the temperature and pressure conditions of an automobile AC system to the user via LCD screen. As desired by the user, chemicals are dispensed by manually pulling the trigger which opens the internal spring-loaded valve, enabling the flow of chemicals from an attached container through the valve and into the automobile AC system by braided hose connection. When the desired level of chemical is dispensed, the user manually releases the trigger which closes the valve, stopping the flow of chemicals from the attached container.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods will be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 will then be applied in order.
In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes (ENs), although not dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
In your letter, you suggest that the item is classified in subheading 8479.89.9560, HTSUS, which provides for "Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Automotive maintenance machines." We disagree. The terms of heading 8479, HTSUS, direct classification there only if the machine or mechanical appliance having individual functions is not specified or included elsewhere in Chapter 84, HTSUS. As a result, classification in the other headings of Chapter 84 must be excluded from consideration prior to classification in heading 8479.
Heading 8481, HTSUS, 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. The ENs to heading 8481, in part, state This heading covers taps, cocks, valves and similar appliances, usedto regulate the flow (for supply, discharge, etc.), of fluids (liquid, viscous or gaseous) Furthermore, The appliances regulate the flow by opening or closing an aperture (e.g., gate, disc, ball, plug, needle or diaphragm). They may be operated by hand (by means of a key, wheel, press button, etc.) Finally, the ENs to heading 8481 assert Combinations consisting of a tap, valve, etc. and a thermostat, manostat or any other measuring, checking or automatically controlling instrument or apparatusremain in this heading if the instrument or apparatus is mounted or is designed to be mounted directly on the tap, valve, etc., andprovidedthe combined apparatus has the essential character of an article of this heading.
In the instant case, the principal function of the device is provided for in heading 8481 and described in the ENs as a hand-operated valve (via trigger actuation) to regulate the flow of fluids by opening or closing an aperture.Additionally, the 8481 ENs state that combinations of valves and measuring instruments or apparatus remain in heading 8481 if they are designed to be mounted on the valve, provided the combined apparatus has the essential character of heading 8481. It is the opinion of this office that the sensor apparatus which measures and communicates temperature and pressure conditions to the user is an accessory feature. While this feature may affect a user's decision-making process, the primary purpose and function of dispensing specialty chemicals into an AC system is accomplished by the internal valve independently of those accessory features.
The applicable subheading for the trigger-based automotive maintenance machine (item number DTT-01) will be 8481.80.5040, 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: Other appliances: Hand operated: Of other materials: Pressure spray can valves. The rate of duty will be 3 percent ad valorem.
Please note that pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8481.80.5040, 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., 9903.88.03, in addition to subheading 8481.80.5040, 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 Paul Taylor at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division