CLA-2-87:RR:NC:N1:101
Laurie Peach, National Customs Manager
American Honda Motor Co., Inc.
1919 Torrance Blvd.
Torrance, CA 90501-2746
RE: The tariff classification of vehicle parts and accessories from Japan
Dear Ms. Peach,
In your letter dated July 31, 2007, you requested a tariff classification ruling.
The items concerned are various parts used in and around the exhaust system of a motor vehicle.
The first item is identified as a Muffler Protector (Part # 18320-ZE2-W01). The Muffler Protector is a box-shaped piece of steel that acts as an exterior cover for the muffler to protect the surrounding surfaces from the ambient heat generated by the muffler.
The applicable classification subheading for the Muffler Protector (Part # 18320-ZE2-W01) will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “… accessories…of… motor vehicles … : Other … accessories … : Other: Other: Other: Other: Other: Other”. The rate of duty will be 2.5%.
The second item is identified as an Exhaust Pipe Protector (Part # 18323-ZE2-W00). The Exhaust Pipe Protector is a claw-shaped piece of steel that attaches to the back of the exhaust pipe to prevent damage that might occur to it during the normal operation of the engine.
The applicable classification subheading for the Exhaust Pipe Protector (Part # 18323-ZE2-W00) will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Base metal…fittings…: Other…fittings…suitable for motor vehicles…: Of…steel…: Other. The rate of duty will be 2%.
The third part is identified as an Exhaust Pipe (Part # 18330-ZE2-W00). It is a curved, tube-like piece of hollow metal with flattened bases on either end. The Exhaust Pipe is connected to the muffler at one end and to the engine assembly at the other. The purpose of the Exhaust Pipe is to transmit exhaust gasses from the engine to the muffler.
The applicable classification subheading for the Exhaust Pipe (Part # 18330-ZE2-W00) will be 8708.92.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts…of … motor vehicles … : … exhaust pipes … : … exhaust pipes: For other vehicles”. The rate of duty will be 2.5%.
The fourth item is identified as a Muffler Cap (Part # 18331-ZE2-810). It is a piece of steel with a round base and short pipe through its center. The Cap functions as a guide for the exhaust gas flow exiting the muffler.
The applicable classification subheading for the Muffler Cap (Part # 18331-ZE2-810) will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Base metal…fittings…: Other…fittings…suitable for motor vehicles…: Of…steel…: Other. The rate of duty will be 2%.
The final item is identified as a Spark Arrester (Part # 18355-ZE2-010). The Spark Arrester is a nail-shaped piece of stainless steel with a hole through its center; its function is to eliminate any flaming in the exhaust gas from the muffler.
The applicable classification subheading for the Spark Arrester (Part # 18355-ZE2-010) will be 8708.92.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts…of … motor vehicles … : Mufflers … ; parts thereof: Parts: For other vehicles: Other”. The rate of duty will be 2.5%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/.
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 Muffler Protector (Part # 18320-ZE2-W01), Exhaust Pipe (Part # 18330-ZE2-W00) or Spark Arrester (Part # 18355-ZE2-010), contact National Import Specialist Richard Laman at 646-733-3017. If you have any questions regarding the Exhaust Pipe Protector (Part # 18330-ZE2-W00) or Muffler Cap (Part # 18331-ZE2-810), contact National Import Specialist Barbara Kaiser at 646-733-3024
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division