CBP Ruling N046899 — The tariff classification of gas springs from Japan

Tariff classification

Headings: 8487

Product description

Descriptive literature and a product catalog were submitted. The articles in question are pneumatic devices described as “N2 Gas Springs.” The N2 gas spring consists of various sizes and shapes of metal cylinders in which a metal piston moves in and out in a linear fashion in reaction to mechanical pressure from an external source which pushes the piston into the cylinder. These gas springs can be found in a wide range of industrial applications such as metal cutting, stamping, plastic injection and die-casting. They are used in the automotive, aerospace, construction, agriculture and medical industries, etc. Based on the submitted literature, virtually all of the uses of the gas springs will be as part of some type of machinery. You suggest classification of the gas springs in subheading 8412.31.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other pneumatic linear cylinders. The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized system. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the ENs should always be consulted. The ENs related to HTSUS heading 8412 explain that pneumatic linear acting cylinders are motors operated by compressed gas applied to a piston, converting the energy of the pressurized gas into linear motion. Essentially, the pneumatic motors of HTSUS heading 8412 convert the energy contained in an external source of pressurized gas into mechanical energy. The articles in question, while initially charged with a pressurized gas, do not convert an external source of pressurized gas into mechanical energy. Rather, the gas springs are charged with gas, and once charged, simply rely on the compressibility of that gas to

CBP rationale

The applicable subheading for the gas springs, will be 8487.90.0080, HTSUS, which provides for other machinery parts, not containing electrical connectors, insulators, coils contacts or other electrical features, and not specified or included elsewhere in Chapter 84.

Full text

N046899 January 8, 2009 CLA-2-84:OT:RR:NC:1:102 CATEGORY: Classification TARIFF NO.: 8487.90.0080 Mr. Robert Feineis NNR Global Logistics USA Inc. 345 Richert Road Wood Dale, IL 60191 RE: The tariff classification of gas springs from Japan Dear Mr. Feineis: In your letter dated December 3, 2008 you requested a tariff classification ruling on behalf of Pascal Engineering Inc. Descriptive literature and a product catalog were submitted. The articles in question are pneumatic devices described as “N2 Gas Springs.” The N2 gas spring consists of various sizes and shapes of metal cylinders in which a metal piston moves in and out in a linear fashion in reaction to mechanical pressure from an external source which pushes the piston into the cylinder. These gas springs can be found in a wide range of industrial applications such as metal cutting, stamping, plastic injection and die-casting. They are used in the automotive, aerospace, construction, agriculture and medical industries, etc. Based on the submitted literature, virtually all of the uses of the gas springs will be as part of some type of machinery. You suggest classification of the gas springs in subheading 8412.31.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other pneumatic linear cylinders. The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized system. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the ENs should always be consulted. The ENs related to HTSUS heading 8412 explain that pneumatic linear acting cylinders are motors operated by compressed gas applied to a piston, converting the energy of the pressurized gas into linear motion. Essentially, the pneumatic motors of HTSUS heading 8412 convert the energy contained in an external source of pressurized gas into mechanical energy. The articles in question, while initially charged with a pressurized gas, do not convert an external source of pressurized gas into mechanical energy. Rather, the gas springs are charged with gas, and once charged, simply rely on the compressibility of that gas to act as a spring. In addition, the gas springs are not parts suitable for use solely or principally with a particular kind of machine or machines of the same heading and no parts heading describes them. As such, we find that the gas springs are more specifically provided for in heading 8487. The applicable subheading for the gas springs, will be 8487.90.0080, HTSUS, which provides for other machinery parts, not containing electrical connectors, insulators, coils contacts or other electrical features, and not specified or included elsewhere in Chapter 84. 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 Kenneth T. Brock at (646) 733-3009. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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