CLA-2-87:RR:NC:MM:101 J81656
Mr. Paul Vroman
Danzas AEI Intercontinental
2660 20th Street
Port Huron, Michigan 48060
RE: The tariff classification of Flexible Couplings from Canada
Dear Mr. Vroman:
In your letter dated February 25, 2003 you requested a tariff classification ruling on behalf of your client Maremont Exhaust Products.
You submitted pictures and reference material of Flexible Couplings which you state are used as a component part of a motor vehicle exhaust pipe. They are designed to absorb the vibration caused by the engine. They are used by Maremont to manufacture complete pre-converter and intermediate exhaust pipe assemblies. The couplings are made primarily of stainless steel with some aluminized steel components.
You state that you believe that these Flexible Couplings are correctly classified under HTS 8708.92, which provides for Mufflers and exhaust pipes. We disagree with your proposed classification because 8708.92 provides only for mufflers and exhaust pipes – there is no parts provision for mufflers and exhaust pipes in the tariff.
The applicable subheading for the Flexible Couplings will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other. The rate of duty will be 2.5% ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert DeSoucey at 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division