Newly Released CBP HQ Rulings on April 3
The Customs Rulings Online Search System (CROSS) was updated April 3 with the following headquarters rulings (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):
H318180: Revocation of NY I86148; Classification of Universal Bill Stacker Sub-Assembly
| Ruling: The universal stacker sub-assembly is classified in the duty-free subheading 9031.49.9000 as “Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other optical instruments and appliances: Other: Other." |
| Issue: whether the universal bill stacker sub-assembly is classified in heading 9031 as a banknote measuring machine, or heading 9504 as a part of a gaming machine operated by banknotes |
| Item: A cash box designed to receive and store paper currency in casino gaming machines. A separate validator unit mounted to the universal stacker accepts a paper bill into the stacker machine. The universal stacker sub-assembly, although capable of use in vending machines, is used primarily as a storage mechanism in casino gaming machines. |
| Reason: The bill stacker sub-assembly is not an essential part of casino gaming machines as it does not enable the gaming function. Instead, it performs the distinct function of authenticating, accepting and storing banknotes. As a machine that authenticates banknotes by using validator sensors, the sub-assembly is a distinct commercial entity. |
| Ruling Date: Jan. 13, 2023 |
H316285: Revocation of NY N264869; Tensioner Arm Assembly
| Ruling: The tensioner arm assembly is classified under subheading 8409.91.50 as “Parts suitable for use solely or principally with the engines of heading 8407 or 8408: Other: Suitable for use solely or principally with spark-ignition internal combustion piston engines (including rotary engines): Other: Other.” |
| Issue: whether the tensioner arm assembly is classified as a part of an engine under heading 8409 or as a part of a motor vehicle under heading 8708 |
| Item: A plastic shoe and base which together attach to the timing chain and maintain its constant and regular orbit. One end of the item is fixed to an automobile engine with a bolt, the other end of the item transmits pressure from the timing tensioner to chain and maintains its tension. The shoe is attached to the timing chain directly and prevents the chain from getting off of its track. The mold base is fixed to the engine with bolts and attaches to the timing tensioner. |
| Reason: If the timing chain does not function properly, power cannot be transferred to the camshafts in the precise ratio that is required. The base of the tensioner arm assembly connects the shoe to the engine. Without the tensioner arm assembly, the timing chain cannot function, and the engine cannot properly ignite the fuel mixture inside the cylinder. |
| Ruling Date: June 22, 2022 |
H316286: Revocation of NY N264870; Timing chain tensioner
| Ruling: The timing chain tensioner is classified under subheading 8409.91.50 as “Parts suitable for use solely or principally with the engines of heading 8407 or 8408: Other: Suitable for use solely or principally with spark-ignition internal combustion piston engines (including rotary engines): Other: Other.” |
| Issue: whether the timing chain tensioner is classified as a part of an engine under heading 8409, HTSUS, or as a part of a motor vehicle under heading 8708, HTSUS |
| Item: A timing chain tensioner used to control the tension in a timing chain and consisting of a steel housing, a spring, a ratchet ring and a plunger. In controlling the tension of the timing chain, the tensioner performs a dampening function, maintaining the stability of stretched chain during operation |
| Reason: The cam shaft in an engine is used to manually open and close the air intake and exhaust valves of an automobile engine and the cam shaft is operated by the timing chain. With the continued use of the timing chain, it is gradually stretched, eventually causing engine failure. To prevent this, the tensioner is needed to control the tension of the timing chain and prevent it from causing engine failure. Therefore, the timing chain tensioner is an integral, constituent part of an engine. |
| Ruling Date: June 28, 2022 |
H319559: Yacht; Dutiability; Documentation; Importation; Exportation
| Ruling: The foreign-built vessel would not be considered to have been exported and would not be subject to duty upon its sale within the U.S. to a U.S. citizen. |
| Issue: whether the subject vessel would be subject to duty upon its sale within the United States to a U.S. citizen |
| Item: A Nordhavn 55 trawler that was built in Taiwan and imported into the U.S. in 2005. The vessel was formally entered and duties paid at the time of importation. The importer sold the vessel to a U.S. citizen, who obtained a recreation endorsement for the vessel. The vessel was then sold a second time to another U.S. citizen who retained the Coast Guard endorsement. In 2013, the second owner sold the vessel to the Australian citizens who currently own it. The Australians removed the recreation endorsement from the vessel. The Australian owners have lived aboard it and sailed within the waters of the west coast of North America. They spent 961 days in U.S. waters on a series of one-year cruising permits before spending 399 days in Canadian waters. |
| Reason: CBP has held that “merely removing a yacht from U.S. territorial waters on a temporary foreign pleasure cruise with the intent to return the yacht to the United States would not constitute an exportation.” The vessel in question was previously imported into the U.S. and documented under the laws of this country. Although its current owners are Australian citizens who had the vessel documented under the laws of Australia, the vessel has never entered Australia. The owners have lived aboard the vessel since purchasing it and have continuously returned to American waters except during the COVID pandemic when they were prevented. There is no evidence on the record that the owners attempted to sell, repair, or otherwise enter the yacht into foreign commerce while abroad. |
| Ruling Date: Sept. 1, 2021 |
H317496: Instruments of International Traffic; 19 U.S.C. § 1322(a); 19 C.F.R. §§ 10.41a(a)(1), 10.41a(a)(2); HTSUS subheading 9803.00.50; Siemens Gamesa; cooler frames; accessories
| Ruling: (1) The cooler frames are IITs. (2) The subject nuts, bolts and washers are accessories to IITs. |
| Issues: (1) whether the subject cooler frames are instruments of international traffic (2) whether the subject bolts, nuts, and washers that are used for securing the cooler frame to the cooler are accessories to IITs |
| Items: Cooler frames that are used to transport parts of wind turbines. They consist of a metal frame and smaller components- bolts, nuts, and washers that are used for securing the wind turbine’s cooler to the subject cooler frame. Each of these items is made of heavy-duty, welded steel, with welded or bolted joints and connections, specifically for transport of the cooler. |
| Reason: The subject cooler frames are used to hold and transport parts of wind turbines. These items are substantial in that they are made of steel and have a life expectancy in excess of ten years. They are capable of and suitable for reuse in that they are reused three to five times a year. Lastly, there are sufficient numbers of them in circulation. |
| Ruling Date: April 19, 2021 |
H317495: Instruments of International Traffic; 19 U.S.C. § 1322(a); 19 C.F.R. §§ 10.41a(a)(1), 10.41a(a)(2); HTSUS subheading 9803.00.50; Siemens Gamesa; spinner frames; accessories
| Ruling: (1) The spinner frames are IITs. The subject nuts, bolts and washers are accessories to IITs. |
| Issues: (1) whether the subject Spinner Frames are instruments of international traffic (2) whether the subject bolts, nuts, and washers that are used for securing the hub/ turbine unit to the spinner frames are accessories to IIT |
| Items: Spinner frames used to transport parts of wind turbines. These frames consist of a metal frame and smaller components- bolts, nuts, and washers that are used for securing the imported turbine to the spinner frame. Each of these items is made of heavy-duty, welded steel, with welded or bolted joints and connections. |
| Reason: The subject spinner frames are substantial inasmuch they are made of steel and have a life expectancy in excess of ten years.They are suitable for and capable of reuse. There are sufficient numbers of them in circulation. Prior CBP rulings have determined that similar frames used to transport parts of wind turbines are IITs. |
| Ruling Date: April 8, 2021 |
H287198: Request for Internal Advice on Tariff Classification of Fin Stamping Die
| Ruling: The fin stamping die is classified under subheading 8207.30.60, as “Interchangeable tools for hand tools, whether or not power-operated, or machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools: Tools for pressing, stamping or punching, and parts thereof: Not suitable for cutting metal, and parts thereof." |
| Issue: whether the fin stamping die is classified under 8207, as interchangeable tools for hand tools, or under 8466 as parts of accessories suitable for use solely or principally with machines of headings 8456 to 8465 |
| Item: A large metal tool that is placed into a stamping press machine to stamp and pierce aluminum sheet. The resulting stamped aluminum part, known as a fin, is used to manufacture evaporator coils. The fin stamping die is interchangeable and can be exchanged with a different die to manufacture a fin with different configurations. |
| Reason: Additional U.S. Rule of Interpretation 1(c) states that "... A provision for ‘parts’ or ‘parts and accessories’ shall not prevail over a specific provision for such part or accessory.” Heading 8207 describes the fin stamping die. |
| Ruling Date: July 9, 2019 |