United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 HQ Rulings > HQ 0953858 - HQ 0954028 > HQ 0953947

Previous Ruling Next Ruling


HQ 953947


January 6, 1994

CLA-2 CO:R:C:M 953947 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.39.10

Mr. Stanley J. A. Elder
Lucas Automotive
5500 New King Street
P.O. Box 7002
Troy, Michigan 48007-7002

RE: Hydraulic Brake Booster Assembly; HQ 951506; HQ 952719; "suitable for agricultural use"; U.S. v. F.W. Myers & Co., Inc.; PC 891545

Dear Mr. Elder:

This is in response to your letter of April 14, 1993, requesting the classification of a hydraulic brake booster assembly under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The article in question is identified as part number 73067194, hydraulic brake booster assembly for tractors. The assemblies, which include a master cylinder system, ensure low brake pedal effort and minimum travel. The twin compensating cylinders provide hydraulically balanced braking and incorporate a "compensation block" for increased safety and enhanced vehicle maneuverability. In your letter of December 8, 1993, you advise that they will be assembled into Ford 145 to 210 PTO hp GENESIS 70 Series Tractors (Models #8670, 8770, 8870 and 8870).

ISSUE:

Whether the hydraulic brake booster assemblies are classifiable as parts of brakes for tractors suitable for agricultural use under subheading 8708.39.10, HTSUS.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 - 2 -
states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ."

Heading 8708, HTSUS, provides for parts of the motor vehicles of heading 8701, HTSUS. Heading 8701, HTSUS, provides for tractors, including tractors suitable for agricultural use. In HQ 952719, dated January 13, 1993, which was issued to you, we held that compensating valve brake master cylinders and their fluid reservoirs and brackets were classifiable as parts of brakes for tractors suitable for agricultural use under subheading 8708.39.10, HTSUS. You now ask that we apply the holding of HQ 952719 to the hydraulic brake booster in question.

In HQ 951506, dated May 29, 1992, we stated, with regard to the "suitable for agricultural use" requirement, as follows:

The phrase 'suitable for agricultural use' has been interpreted by the courts as requiring that a tractor be actually, practically, and commercially fit for such use. Suitability does not require that the tractor be chiefly used in agricultural pursuits, but there must be evidence of more than casual, incidental, exceptional or possible use in this area. There must be evidence of substantial actual use in a recognized agricultural pursuit. U.S. v. F.W. Myers & Co., Inc., C.A.D. 1097, 476 F.2d 1377 (1973).

In Pre-entry classification ruling (PC) 891545, dated October 27, 1993, Ford 145 to 210 PTO hp GENESIS 70 Series Tractors (Models #8670, 8770, 8870 and 8870) were held to be classifiable as other tractors suitable for agricultural use under subheading 8701.90.10, HTSUS. Based on PC 891545 and the information that you have provided, including marketing literature, it is our opinion that the hydraulic brake booster assemblies are classifiable as parts for tractors suitable for agricultural use under subheading 8708.39.10, HTSUS.

HOLDING:

The hydraulic brake booster assembly is classifiable under subheading 8708.39.10, HTSUS, which provides for parts and accessories for tractors suitable for agricultural use. The corresponding rate of duty for articles of this subheading is free.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: