H294714

HQ H294714 May 24, 2024 OT:RR:CTF:TCM H294714 JRG CATEGORY: Classification TARIFF NO.: 8708.99.81 Ms. Ann Salo Project Manager F.W. Myers & Company 85 N. Main Street, Suite 300 Mt. Clemens, Michigan 48043-5616 RE: Revocation of NY 816028 (October 26, 1995); Tariff classification of an Automotive Clutch Tube Dear Ms. Salo: This is regarding New York Ruling Letter (NY) 816028, dated October 26, 1995, in which CBP classified a certain “Automotive Clutch Tube” under subheading 8708.93.75 of the Harmonized Tariff Schedule of the United States (HTSUS). Upon reconsideration, we find the classification of the subject merchandise in NY 816028 to be in error. For the reasons set forth below, we hereby revoke NY 816028. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. No. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed action was published on April 10, 2024, in Volume 58, Number 14, of the Customs Bulletin. No comments were received in response to this notice. FACTS: The facts, as noted in NY 816028, are as follows: The item in question is a gray, zinc and fluorocarbon resin-coated steel tube which is approximately 15" in "bent-to-shape" length; fitted on both ends of the tube are gold-colored metal nuts which are 22/40"L. You state that the clutch tube is part of the transmission system and its purpose is to carry hydraulic fluid from the slave cylinder to the clutch pressure plate. You further state that the clutch tube will solely be used in "motor vehicles of the kind classified under [HTS] heading 8703". As also noted in NY 816028, you stated in your original ruling request that the Automotive Clutch Tube would be used exclusively in motor vehicles of the kind classified under heading 8703, HTSUS. ISSUE: Is the Automotive Clutch Tube, as described above, properly classified under subheading 8708.93, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Clutches and parts thereof,” or under subheading 8708.99, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other”? LAW AND ANALYSIS: Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation (ARI). GRI 1 provides that the classification of goods shall be “determined according to the terms of the headings and any relative section or chapter notes.” If the goods cannot be classified solely using GRI 1, and the headings and legal notes do not otherwise require, GRIs 2 through 6 may be applied in order. GRI 6 provides: For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires. The HTSUS headings and subheadings at issue are the following: 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: 8708.93 Clutches and parts thereof: 8708.93.75 Other… * * * 8708.99 Other: 8708.99.81 Other… There is no dispute that the Automotive Clutch Tube is a part covered by heading 8708, HTSUS. Therefore, the threshold question, applying GRI 6, is whether the Automotive Clutch Tube is a part of an automobile clutch. The courts have considered the nature of “parts” under the HTSUS and two distinct, though not inconsistent, tests have resulted. See Bauerhin Techs. Ltd. P’ship. v. United States (Bauerhin), 110 F.3d 774 (Fed. Cir. 1997). The first, articulated in United States v. Willoughby Camera Stores, Inc. (Willoughby), 21 C.C.P.A. 322, 324 (1933), requires a determination of whether the imported item is an “integral, constituent, or component part, without which the article to which it is to be joined, could not function as such article.” Bauerhin, 110 F.3d at 778 (quoting Willoughby, 21 C.C.P.A. at 324). The second, set forth in United States v. Pompeo (Pompeo), 43 C.C.P.A. 9, 14 (1955), states that an “imported item dedicated solely for use with another article is a ‘part’ of that article within the meaning of the HTSUS.” Id. at 779 (citing Pompeo, 43 C.C.P.A. 9 at 13). Under either line of cases, an imported item is not a part if it is “a separate and distinct commercial entity.” Bauherin, 110 F. 3d at 779. We also note that the term “clutches” in subheading 8708.93, HTSUS, is not defined in the HTSUS or the Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System. When a tariff term is not defined by the HTSUS or the legislative history, its correct meaning is its common, or commercial, meaning. See Rocknel Fastener, Inc. v. United States, 267 F.3d 1354, 1356 (Fed. Cir. 2001) ("To ascertain the common meaning of a term, a court may consult 'dictionaries, scientific authorities, and other reliable information sources' and 'lexicographic and other materials.'" (quoting C.J. Tower & Sons of Buffalo, Inc. v. United States, 673 F.2d 1268, 1271, 69 C.C.P.A. 128 (C.C.P.A. 1982))); see also Simod Am. Corp. v. United States, 872 F.2d 1572, 1576 (Fed. Cir. 1989)). Merriam-Webster defines a clutch as “a coupling used to connect and disconnect a driving and a driven part (such as an engine and a transmission) of a mechanism.” Clutch, Merriam-Webster, https://www.merriam-webster.com/dictionary/clutch (last visited Sept. 21, 2023). An automotive clutch connects the engine to the transmission to ensure they spin at the same speed and disconnects them to allow for gear changes without requiring the constantly spinning engine to be turned off. See Karim Nice et al., How Clutches Work, howstuffworks.com (February 1, 2024), https://auto.howstuffworks.com/clutch.htm (last visited March 14, 2024). While there are various types of clutches, an automotive clutch generally uses a pressure plate to push together a flywheel, connected to the engine, and a clutch plate, connected to the transmission, causing the friction between the two to make the engine and transmission spin together. When disengaged, the clutch pulls the pressure plate away from the clutch plate, disconnecting the engine from the transmission and allowing for a gear change. Based on this understanding of an automotive clutch’s function, an Automotive Clutch Tube is not a part of an automobile clutch or clutch assembly. The function of the Automotive Clutch Tube is to convey hydraulic fluid from the slave cylinder to the clutch pressure plate. The slave cylinder is attached to the master cylinder of the hydraulic system that engages the clutch’s pressure plate to disengage the clutch. See, e.g., Spencer Lowe, Why a Clutch Slave Cylinder is Important and How to Spot a Bad One, FanBuzz Racing (Aug. 9, 2021), https://altdriver.com/gearhead/why-a-clutch-slave-cylinder-is-important-and-how-to-spot-a-bad-one/ (last visited March 14, 2024). Although the Automotive Clutch Tube serves as a conduit for hydraulic fluid that ultimately plays a role in the operation of a clutch, the tube itself is not integral to the function of connecting and disconnecting a vehicle’s motor and transmission. Furthermore, a review of technical sources indicated an Automotive Clutch Tube is generally not considered a part of the clutch mechanism. See Martin W. Stockel et al., Auto Fundamentals (11th ed. 2014); Anatomy of Your Car’s Clutch, Haynes Publishing, https://haynes.com/en-gb/tips-tutorials/anatomy-your-cars-clutch (last visited March 14, 2024). Based on these findings, we conclude t

Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation (ARI). GRI 1 provides that the classification of goods shall be “determined according to the terms of the headings and any relative section or chapter notes.” If the goods cannot be classified solely using GRI 1, and the headings and legal notes do not otherwise require, GRIs 2 through 6 may be applied in order. GRI 6 provides:For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires.The HTSUS headings and subheadings at issue are the following:8708 Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories:8708.93 Clutches and parts thereof:8708.93.75 Other…* * *8708.99 Other:8708.99.81 Other… There is no dispute that the Automotive Clutch Tube is a part covered by heading 8708, HTSUS. Therefore, the threshold question, applying GRI 6, is whether the Automotive Clutch Tube is a part of an automobile clutch. The courts have considered the nature of “parts” under the HTSUS and two distinct, though not inconsistent, tests have resulted. See Bauerhin Techs. Ltd. P’ship. v. United States (Bauerhin), 110 F.3d 774 (Fed. Cir. 1997). The first, articulated in United States v. Willoughby Camera Stores, Inc. (Willoughby), 21 C.C.P.A. 322, 324 (1933), requires a determination of whether the imported item is an “integral, constituent, or component part, without which the article to which it is to be joined, could not function as such article.”  Baue