April 27, 2005 CBP Bulletin Notices on Oil Pan Drain Plugs & Motor Support Bearings, Oil Filler Caps, and Felt Wick Lubricators
In the April 27, 2005 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 39, No. 18), CBP issued notices: (a) proposing to revoke a classification ruling on oil pan drain plugs, and (b) proposing to revoke two classification rulings on motor support bearings, oil filler caps, and felt wick lubricators. CBP states that it is also proposing to revoke any treatment it has previously accorded to substantially identical transactions that are contrary to its position in these notices.
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CBP states that any party who has received a contrary ruling or decision on the merchandise that is subject to the proposed rulings, or any party involved with a substantially identical transaction, should advise CBP by May 27, 2005, the date that written comments on the proposed rulings are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in these notices.
CBP also states that these notices cover any rulings on the subject merchandise that may exist but have not been specifically identified.
Proposed Revocation of Three Classification Rulings
Oil Pan Drain Plugs. At issue are oil pan drain plugs that are cylindrically-shaped with a hex head on one end and a screw thread machined beneath the head. One plug is of steel construction with a fluoroelastomer (plastic) sealing ring, while the second plug is also of steel construction but with a HNBR (rubber) sealing ring. These articles screw into the bottom of an internal combustion engine's oil pan by means of a wrench and permit the engine's oil to be drained and replaced.
CBP is proposing to issue HQ 967560 in order to revoke NY K83555 and reclassify the drain plugs in HTS 8409.91.5080 as "parts suitable for use solely or principally with the engines of heading 8407 or 8408, etc." rather than in HTS 8708.99.8080 as "other parts and accessories of the motor vehicles of headings 8701 to 8705."
According to CBP, HTS Section XVI, Note 2(b) states, in part, that parts suitable for use solely or principally used with a number of machines of the same heading are to be classified with machines of that kind or in heading 8409, as appropriate. In addition, HTS Section XVII, Note 2(e) states, in part, that the expressions "parts" and "parts and accessories" do not apply to machines or apparatus of headings 8401 to 8479, or parts thereof.
CBP states that the available information indicates that these drain plugs are designed for use principally with internal combustion piston engines of the type provided for in headings 8407 and 8408. Therefore, CBP believes that the plugs at issue constitute parts of internal combustion engines of headings 8407 or 8408, and should be classified in heading 8409, not in heading 8708.
proposed: 8409.91.5080, 2.5%; current: 8708.99.8080, 2.5%
Motor Support Bearings, Oil Filler Caps, and Felt Wick Lubricators. At issue are motor support bearings, oil filler caps, and felt wick lubricators that are used to support the traction motors of diesel railroad locomotives or trucks.
CBP is proposing to issue HQ 967417 and HQ 967544 in order to revoke NY K88338 and NY J88158, respectively, and reclassify the three items (as a set) in HTS 8483.30.80 which provides for, among other things, "other plain shaft bearings" rather than in HTS 8302.49.60 as "other mountings, fittings and similar articles, etc." and in HTS 8302.30.30 as "other mountings, fittings and similar articles suitable for motor vehicles, etc."
CBP states that of the three subject items, the motor support bearing imparts the essential character to the set. By application of General Rule of Interpretation (GRI) 3(b), the three items are classified as a set under the heading for the bearing.
CBP further states that based on definitions for the terms "mountings" and "fittings," it finds that the subject bearings cannot be characterized as either mountings or fittings. Rather, CBP concludes that the subject bearings are sliding type bearings that are provided for as plain shaft bearings in HTS 8483.30.80.
proposed: 8483.30.80, 4.5%
current: 8302.49.60, 5.7%; 8302.30.30, 2%
April 27, 2005 CBP Bulletin (Vol. 39, No. 18) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2005/vol39_04272005_no18/