United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N005805 - NY N005903 > NY N005816

Previous Ruling Next Ruling
NY N005816

February 1, 2007



TARIFF NO.: 8302.49.8040

Ms. Renee Smith
Mercury Marine
3033 N. Perkins Road
Stillwater, OK 74075

RE: The tariff classification of a brass adapter from New Zealand

Dear Ms. Smith:

In your letter dated January 22, 2007, you requested a tariff classification ruling.

The merchandise at issue is described as a “Brass Adapter,” part number 863175. The brass adapter functions to hold, connect and align a plastic mechanical driver to a rotary position sensor. The brass adapter, mechanical driver, rotary position sensor, along with a wire guide and bracket are designed to be assembled together then attached to the inner transom plate mounted to the transom of a stern-drive powered boat.

A stainless steel wire guide attaches to the mechanical driver and translates linear motion from the steering cylinder pin to the mechanical driver. The mechanical driver is a cylindrical plastic component that transmits rotation to the rotary position sensor. The rotary position sensor is used to send an electronic signal to the electrical control monitor (ECM) on the engine. The ECM then sends an electronic signal to a gauge on the dashboard so that boaters can view stern drive steering position.

Your letter states that you believe the brass adapter should be classified in subheading 7419.99.5050, as other articles of copper. This office disagrees. Since the brass adapter serves to join or hold components together within a vessel, it fits the terms of heading 8302, HTSUS, as mountings, fittings and similar articles. Explanatory Note 83.02 states the following: "This heading covers general purpose classes of base metal accessory fittings and mountings, such as are used largely on furniture, doors, windows, coachwork, etc. Goods within such general classes remain in this heading even if they are designed for particular uses (e.g., door handles or hinges for automobiles)." As such, the subject brass adapters are classified in heading 8302, HTSUS, and are determined to be "parts of general use" as defined in Section XV, Note 2.

The applicable subheading for the brass adapter will be 8302.49.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articlesother mountings, fittings and similar articles, and parts thereof, other, other, other, for railway vehicles, aircraft vessels and other vehiclesof copper. The rate of duty will be 3.5 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 World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Barbara Kaiser at 646-733-3024.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: