The tariff classification of a shim for a mechanical valve lifter (tappet) from Great Britain.
Issued May 13, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8409.91.1040
Headings: 8409
Product description
You submitted descriptive literature with your request. The article in question is a shim for a mechanical valve lifter (tappet) for use in an automobile engine. The shim is secured inside a lip at one end of the tappet which sits in the engine cylinder head over the valve spring, under the cam shaft in the engine. As the cam rotates, it transfers movement to the shim and tappet which in turn transmits that movement through the valve springs to open and close the engine valves. Shims are produced in varying thickness to allow engine manufacturers to precisely set the valve timing sequence. The shims protect the less sturdy tappet from the constant impact of the cam lobe. You informed National Import Specialist Assistant Dean Meyer by telephone that the shim is made of cast-iron and is not advanced beyond cleaning nor machined beyond removal of fins, gates and the like.
CBP rationale
The applicable subheading for the shim for a mechanical valve lifter (tappet) will be 8409.91.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for other cast-iron parts, suitable for use solely or principally with spark-ignition internal combustion piston engines, not advanced beyond cleaning, and machined only for the removal of fins, gates, sprues and risers or to permit location in finishing machinery .
Full text
NY E81644 May 13, 1999 CLA-2-84:RR:NC:MM:106 E81644 CATEGORY: Classification TARIFF NO.: 8409.91.1040 Ms. Kari Pizzini AEI 540 Airport South Parkway Suite 100 Atlanta, GA 30349 RE: The tariff classification of a shim for a mechanical valve lifter (tappet) from Great Britain. Dear Ms. Pizzini: In your letter dated April 28, 1999, on behalf of OOZX USA, Inc., you requested a tariff classification ruling. You submitted descriptive literature with your request. The article in question is a shim for a mechanical valve lifter (tappet) for use in an automobile engine. The shim is secured inside a lip at one end of the tappet which sits in the engine cylinder head over the valve spring, under the cam shaft in the engine. As the cam rotates, it transfers movement to the shim and tappet which in turn transmits that movement through the valve springs to open and close the engine valves. Shims are produced in varying thickness to allow engine manufacturers to precisely set the valve timing sequence. The shims protect the less sturdy tappet from the constant impact of the cam lobe. You informed National Import Specialist Assistant Dean Meyer by telephone that the shim is made of cast-iron and is not advanced beyond cleaning nor machined beyond removal of fins, gates and the like. The applicable subheading for the shim for a mechanical valve lifter (tappet) will be 8409.91.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for other cast-iron parts, suitable for use solely or principally with spark-ignition internal combustion piston engines, not advanced beyond cleaning, and machined only for the removal of fins, gates, sprues and risers or to permit location in finishing machinery ... for vehicles of subheading 8701.20, or heading 8702, 8703 or 8704. The rate of duty will be free. 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 Patrick J. Wholey at 212-637-7036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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