The tariff classification of a hydraulic lash adjuster and roller rocker arm assembly from South Korea.

N361451May 26, 2026CLA-2-84:OT:RR:NC:N2:201
CATEGORY: Classification
TARIFF NO.: 8409.91.5085
Mr. Andrew ParkAndrew J. Park CHB19515 South Vermont Ave, Suite 100Torrance, CA 90502RE: The tariff classification of a hydraulic lash adjuster and roller rocker arm assembly from South Korea.Dear Mr. Park.In your letter dated
May 11, 2026
, you requested a tariff classification ruling on behalf of your client, S P CO., LTD.Gumihinhwarecision, located in -Si, South Korea.The item under consideration has been identified as an assembly used in the valve train system of automotivespark-ignition internal combustion engines. The product consists primarily of a hydraulic lash adjuster (HLA)and roller rocker arm (RRA), which together transmit camshaft motion to actuate engine valves. You statethat the assembly is specifically designed for automotive engine applications and has no practical use outsidesuch engines. The HLA functions as a hydraulic valve clearance adjustment device positioned between thevalve and camshaft, while the RRA converts rotational camshaft movement into linear valve movement. Theintegrated assembly forms a continuous operational path within the valve train system. The product ismanufactured through precision machining, heat treatment, grinding, assembly, inspection, and testingprocesses. The assembly is composed primarily of precision-machined steel components including the body,plunger, roller, axle, springs, and bearing needles.In your request you suggest that based on the product’s dedicated function and use, that the subjectmerchandise is properly classified under 8409.91.5085, Harmonized Tariff Schedule of the United States(HTSUS). We agree.The applicable subheading for the HLA and RRA assembly will be 8409.91.5085, HTSUS, which providesfor “Parts suitable for use solely or principally with the engines of heading 8407 or 8408: Other: Suitable foruse solely or principally with spark-ignition internal combustion piston engines (including rotary engines):Other: Other: Other.” The general rate of duty will be Free.
The duties cited above are current as of this ruling’s issuance. 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 providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS.Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Matthew Sullivan at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division