The tariff classification of a radiator hose from Mexico

N275294 May 27, 2016 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3917.39.0050 James MacNeill MacNeill Customs Consulting P.O. Box 1214 Bristol, CT 06011 RE: The tariff classification of a radiator hose from Mexico Dear Mr. MacNeill: In your letter dated April 28, 2016, on behalf of Daimler Trucks North America, you requested a tariff classification ruling. The merchandise at issue is described as a Radiator Hose, identified by the part number 0515440. The hose is composed of an inner tube of silicone rubber surrounded by an outer covering of silicone rubber reinforced with textile material. (Silicone, as you note in your submission, does not meet the definition of a synthetic rubber of Chapter 40, and is thus considered a plastic material for classification purposes.) The hose is intended to serve as a conduit for engine coolant in trucks. You indicate that the radiator hose is a straight, flexible hose, 0.375 inches in diameter, that is cut to length (the length to which the hose is cut will vary depending on the truck model with which it will be used). It is not specifically shaped to fit around components in the vehicle’s engine compartment, rather the hose’s flexibility allows it to be routed around said components. When installed, the hose is secured within the engine compartment by means of stand-off clips (which are not imported with the hose), and the ends of hose are connected to ports on the coolant overflow tank and radiator. The hose does not have any fittings. In your letter, you suggest that the radiator hose may be classified under subheading 8708.99.8180, as other parts or accessories of vehicles of headings 8701 to 8705. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. Additional U.S. Note 1 (c) states “a provision for parts of an article covers products solely or principally used as a part of such articles, but a provision for ‘parts’ or ‘parts and accessories’ shall not prevail over a specific provision for such part or accessory.” Furthermore, the ENs to Section XVII (III) (c) Parts and Accessories state that “[the articles] must not be more specifically included elsewhere in the Nomenclature.” Chapter Note 2(t) to Chapter 39 excludes “Parts of aircraft or vehicles of Section XVII” from this chapter (emphasis added). The exclusionary note only refers to “parts” of aircraft or vehicles. It is a well-established rule that a part of an article is something necessary to the completion of that article. It is an integral, constituent or component part without which the article to which it is to be joined could not function as such article. Clipper Belt Lacer Co., Inc. v. United States, 14 CIT 146 (1990). Although radiators fall within Customs’ definition of a part, the radiator hose only serves as a conduit for the engine coolant. Therefore, the hose is not a part of, but rather an accessory to the vehicle, and as such is not excluded by chapter note 2(t) to Chapter 39. Taking the above into account, along with the fact that the hose, as you describe it, is essentially a length of straight, flexible plastic hose, the radiator hose at issue is more specifically provided for in Chapter 39.The applicable subheading for Radiator Hose 05-15440 will be 3917.39.0050, HTSUS, which provides for Tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: Other tubes, pipes and hoses: Other… Other. The rate of duty will be 3.1% 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 https://hts.usitc.gov/current. 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 Evan Conceicao at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division