The tariff classification of hydraulic cylinders and hydraulic power pumps from Canada

NY A83968 June 21, 1996 CLA-2-84:RR:NC:4:102 A83968 CATEGORY: Classification TARIFF NO.: 8412.21.0045; 8413.60.0030; 9817.00.96 Mr. Thomas Penska PBB Group P.O. Box 950 434 Delaware Avenue Buffalo, New York 14202 RE: The tariff classification of hydraulic cylinders and hydraulic power pumps from Canada Dear Mr. Penska: In your letter dated May 22, 1996, on behalf of your client, William Thomas Enterprises, you requested a tariff classification ruling. The items at issue consist of hydraulic cylinders (rams) and hydraulic power units that are to be incorporated into a movable swimming pool floor system. This system is specifically designed to aid disabled individuals by providing easy access to swimming pools for therapeutic sessions. The hydraulic power pump is a gear type rotary positive displacement pump, rated at 5 GPM, and powered by a 7 1/2 HP electric motor. The hydraulic cylinder (lifting ram) is a 10 1/2 inch bore, single acting ram with integrally mounted pilot check valve installed into the head of the cylinder. The applicable subheading for the hydraulic cylinder will be 8412.21.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for hydraulic power engines, linear acting (cylinders), other. The rate of duty will be 2 percent ad valorem. The hydraulic power unit is classifiable under HTS subheading 8413.60.0030, which provides for other rotary positive displacement pumps; hydraulic fluid power; gear type. The rate of duty will be 1.8 percent ad valorem. Subheading 9817.00.96, HTS, provides for articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons. There is no indication that the hydraulic power unit and the hydraulic cylinder have any design features that would dedicate them for use as an article or part of an article specially designed for the handicapped. Subheading 9817.00.96 is not an actual use provision. It therefore would not apply to the merchandise under consideration. 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 Karl J. Riedl at 212-466-5493. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division