Notice No. 4164/TB-TCHQ dated August 29, 2024 on advance rulings on Motorcycle throttle body, 100% new components for assembling Piaggio motorcycles

NOTICE

ADVANCE RULINGS

DIRECTOR-GENERAL OF THE GENERAL DEPARTMENT OF VIETNAM CUSTOMS

Pursuant to the Law on Customs No. 54/2014/QH13 dated June 23, 2014;

Pursuant to Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government of Vietnam providing specific provisions and guidance on the implementation of the Law on Customs regarding customs procedures and customs inspection, supervision, and control; Decree No. 59/2018/ND-CP dated April 20, 2018 of the Government of Vietnam on amendments to Decree No. 08/2015/ND-CP dated January 21, 2015;

Pursuant to Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance of Vietnam on customs procedures; customs inspection and supervision; import and export duties and tax administration applicable to imports and exports; Circular No. 39/2018/TT-BTC dated April 20, 2018 on amendments to Circular No. 38/2015/TT-BTC dated March 25, 2015; Circular No. 14/2015/TT-BTC dated January 30, 2015 of the Ministry of Finance of Vietnam guiding the classification of goods and analysis for goods classification, quality inspection, and food safety inspection; Circular No. 17/2021/TT-BTC dated February 26, 2021 of the Ministry of Finance of Vietnam on amendments to Circular No. 14/2015/TT-BTC dated January 30, 2015; Circular No. 31/2022/TT-BTC dated June 8, 2022 of the Ministry of Finance of Vietnam promulgating Vietnam’s Nomenclature;

According to the application for pre-determination of HS code and application form No. PVN/XDTMS/122023 dated December 2023 under Official Dispatch No. 2500288968 dated April 15, 2024 and July 5, 2024 provided by the Piaggio Viet Nam Co., Ltd., tax identification number 2500288968;

At the request of the Director of the Import - Export Duty Department.

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1. Goods proposed for pre-determination of HS code:

Trade name: Motorcycle throttle body, 100% new components for assembling Piaggio motorcycles

Name by structure and functions: Throttle body attached with throttle positioning sensor (TPS) and idle air control valve (IAC valve), excluding ECU.

Mark, number, and type: 1A008340

Manufacturer: MAGNETI MARELLI (CHINA) CO.,LTD.

2. Brief description of goods proposed for pre-determination of HS code:

- Components, structure, and chemical formula include: Cylindrical throttle body (components of the throttle body include: main intake manifold; spring mount; throttle shaft and plate (butterfly valve); spring; clamp screws; clamps; lower rubber tube; fixed screws); TPS (installed on the throttle body; this sensor is also fixed on the same axis of rotation as the valve plate and spring); IAC valve/solenoid valve (installed on the throttle body through a bracket fixed with screws, one end of the valve is connected to the throttle body through a port on the throttle body for designed for IAC valve installation).

- Working mechanism and instructions for use:

+ Vehicle in the state of operation: when the user turns the throttle, the throttle cable is pulled, which is connected to the throttle plate, causing the throttle plate to rotate, opening and sending air into the engine through the throttle body. At the same time, the TPS will measure the throttle opening angle and send information to the ECU. From there, the ECU will calculate the amount of air entering the engine and adjust the fuel injection with standard ratios. When the user releases the throttle, the spring will bounce back and close the throttle plate.

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+ Installation position: According to the technical design, the throttle body will be installed in series with the air intake manifold before being connected to the air intake collector. The air intake collector attached to the engine collects air from the throttle body while permitting the fuel injector to be inserted deeply into the collector to bring gasoline into the engine.

- Specifications: When the throttle plate opens at an angle of 2,5 degrees, the airflow through the throttle body reaches from 1,95 to 8,87 kg/h; the air pressure at that moment reaches 466,5 mmHg. When the throttle plate opens at an angle of 82,5 degrees, the airflow through the throttle body increases to 174,68 - 183,49 kg/h while the air pressure decreases to 45 mmHg.

- Functions by design: The throttle body in the vehicle engine is an important part that adjusts the amount of air flowing into the engine. The main role of the throttle body is to control the amount of air flowing into the engine to ensure that the mixture of gasoline and air enters the combustion chamber. For gasoline to be fully burnt in the combustion chamber, a mixing ratio between gasoline and air will be needed, designed according to the optimal ratio the Company has set.  The throttle body maintains the air flowing into the engine: When the user turns the throttle, the butterfly valve of the throttle body will operate to control the air flowing into the engine; when the user is idle (i.e., the engine is on and the throttle is not turned), the IAC valve will operate to maintain the air flowing into the engine.

3. Advance rulings

Trade name: Motorcycle throttle body, 100% new components for assembling Piaggio motorcycles

Name by structure and functions: Throttle body, including the butterfly valve and IAC valve, controls air flowing into the engine to ensure that the mixture of gasoline and air enters the combustion chamber. When the user turns the throttle, the butterfly valve of the throttle body will operate to control the air flowing into the engine; when the user is idle (i.e., the engine is on and the throttle is not turned), the IAC valve will operate to maintain the air flowing into the engine. The throttle body is installed in series with the air intake manifold before being connected to the air intake collector. The air intake collector attached to the engine collects air from the throttle body while permitting the fuel injector to be inserted deeply into the collector to bring gasoline into the engine.

Mark, number, and type: 1A008340.

Manufacturer: MAGNETI MARELLI (CHINA) CO.,LTD.

Of heading 84.81 “Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves”, sub-heading 8481.80 “-Other appliances”, sub-heading “---Other”, HS code8481.80.99“---Other” in Vietnam’s Nomenclature of Exports and Imports./.

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For your information and compliance./.

PP. GENERAL DIRECTORDEPUTY GENERAL DIRECTORHoang Viet Cuong

*Note: The abovementioned advance rulings are only be valid for organizations and individuals that submitted the request for HS code pre-determination