&&The good at issue is a steel fuel line connector tube used in Kohler Command Series and Vertical V-Twin small spark- ignition internal combustion piston engines for equipment such as lawn mowers and generators. The tube measures 2.750 inches in length, has an outside diameter of 0.250 inches, and a wall thickness of 0.028 inches. It is manufactured from low-carbon steel tubing conforming to SAE J526/J356A standards. Under these standards, the manufacturing process involves roll-forming a flat strip of low-carbon steel into a cylindrical shape and welding the seam, after which it is cut to length, end-formed, and bent to the required configuration. To install this good, the connector tube is inserted into the engine fuel hose and is secured with a clamp.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your application for an advance ruling, you suggested tariff classification number 8409.91.00.90. This tariff classification number is incorrect.&&&&Heading 84.09 provides for parts suitable for use solely or principally with spark-ignition reciprocating internal combustion piston engines. Memorandum D10-0-1, Classification of Parts and Accessories in the Customs Tariff, defines a “part” as “an identifiable component of an article, machine, apparatus, equipment, appliance or specific good which is integral to the design and essential to the function of the product in which it is used.” The good at issue does not meet the terms of the heading because it is not an identifiable component of an engine nor is it essential to the function of an engine.&&&&Heading 73.07 provides for tube and pipe fittings made of iron or steel. The Explanatory Notes to the heading state that it covers fittings used for connecting a tube to other apparatus and includes elbows, bends, and return bends. The good at issue is akin to an elbow pipe fitting that has been flared at both ends. As the good at issue is made of low-carbon steel, it is classified under 7307.99.00.19, which provides for other fittings of iron or non-alloy steel.