The tariff classification of a hose assembly from the Republic of Korea.

N269844 November 6, 2015 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.30.9000 Young Bin Oh Hyundai Motor Company 231 Yangjae 2-dong Seocho-gu, Seoul ASI/KR/KS013 Republic of Korea RE: The tariff classification of a hose assembly from the Republic of Korea. Dear Mr. Oh: In your letter dated October 15, 2015 you requested a tariff classification ruling. You intend to import Hose Assembly-Vacuum, item number 591303X200, designed for use in a motor vehicle. This item is a composite good that consists of two steel clamps, a rubber hose and a plastic check valve. Based on the submitted information, the hose is depicted as a pathway for air. The clamps, which are affixed to the ends of the hose, connect the hose to the vacuum booster and the engine. The check valve is designed to control the movement of air flow, creating a vacuum in the brake booster. The check valve weighs 12.9 grams. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied, in the order of their appearance. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. You suggest the classification of subheading 8708.99, HTSUS, which provides for parts and accessories of the motor vehicles of headings 8701 to 8705, for the hose assembly. However, the hose assembly is a composite good in which the various components merit consideration. In considering, which component constituents imparts the essential character, this office believes it is the check valve of the hose assembly that is the essential component. It is the dominant feature by use, as the check valve controls air flow. Valves are provided for under Heading 8481. As such, by application of GRI 3b, the applicable subheading for the Hose Assembly-Vacuum, item number 591303X200, will be 8481.30.9000, HTSUS, which provides for Taps, cocks, valves and similar appliances…Check valves; Other. The general duty rate is 3 percent ad valorem. 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 Sandra Martinez at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division