The tariff classification of a vehicle "Exhaust Brake" fromCanada

NY 867249 October 24, 1991 CLA-2-84:S:N:N1:102 867249 CATEGORY: Classification TARIFF NO.: 8481.80.9005 Mr. Brian W. Roth Valley Fuel Injection Ltd. A10 - 33733 King Road, R.R. #2 Abbotsford, B.C. Canada V2S 4N2 RE: The tariff classification of a vehicle "Exhaust Brake" from Canada Dear Mr. Roth: In your letter dated September 18, 1991 you requested a tariff classification ruling. The item in question is known as an exhaust brake, which is designed for installation on diesel trucks. The principle of an exhaust brake is to close off the engine exhaust system with a flapper valve, using a heavy duty electric solenoid, either manually or automatically controlled by the driver. The exhaust back pressure causes the engine and vehicle to slow down without the use of the regular braking system. What is being imported is a kit containing the solenoid operated flapper (butterfly) valve assembly, a timer/relay control box, a 5 wire electrical cable, exhaust band clamps, and exhaust hanger, exhaust wrap, and assorted connectors, screws, brackets, etc. We would view this as a set, put up for retail sale, the essential character of which is imparted by the valve assembly. We would therefore classify this item under the guidelines of rule 3(b) of the General Rules of Interpretation to the Harmonized Tariff Schedules of the United States. The applicable subheading for the exhaust brake kit will be 8481.80.9005, Harmonized Tariff Schedule of the United States (HTS), which provides for other valves and similar appliances, solenoid operated. The duty rate will be 3.7 percent ad valorem. Goods classifiable under subheading 8481.80.9005, HTS, which have originated in the territory of Canada, will be entitled to a free rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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