The tariff classification of accumulator shells from TheRepublic of Korea

NY 864519 July 16, 1991 CLA-2-84:S:N:N1:103 864519 CATEGORY: Classification TARIFF NO.: 8479.90.8090 Ms. Nioma Klewer The Hipage Company, Inc. Raleigh-Durham International Airport P.O. Box 80097 Raleigh, NC 27623 RE: The tariff classification of accumulator shells from The Republic of Korea Dear Ms. Klewer: In your letter dated June 19, 1991 on behalf of Parker Hannifin Corp. you requested a tariff classification ruling. The accumulator shell is a cylindrical-shaped housing made of chrome-molybdenum steel with holes drilled into both conical ends. According to the literature you submitted, the shells are made in several sizes to fit accumulators ranging in capacity from one quart to fifteen gallons. Hydraulic accumulators are used in hydraulic systems to store energy in the form of hydraulic pressure. They essentially consist of the metal shell, an inflatable bladder, and valves at the top and bottom of the shell which allow the introduction of a certain amount of gas into the bladder and the release of hydraulic fluid from the shell. The expansion and contraction of the bladder within the fluid-filled shell allows the accumulator to function as either a power storage device or power absorption device. Hydraulic accumulators thus have a variety of applications, including shock absorber, thermal expansion compensator, and auxiliary power source. Hydraulic accumulators are classifiable in the provision for other machines and mechanical appliances having individual functions, not specified or included elsewhere: other: other: hydraulic accumulators in subheading 8479.89.9065, Harmonized Tariff Schedule of the United States (HTS). As it is a part of a hydraulic accumulator, the applicable subheading for the accumulator shell will be 8479.90.8090, HTS, which provides for other parts of machines and mechanical appliances having individual functions, not specified or included elsewhere: other: other. The rate of duty will be 3.7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport