CLA-2-84:OT:RR:NC:N1:106
Mr. Franklin Duddy
Keystone Turbo LLC
2128 Dayton-Smicksburg Rd.
Smicksburg, PA 16256
RE: The tariff classification of an intake manifold from China.
Dear Mr. Duddy:
In your letter dated October 26, 2010, you requested a tariff classification ruling. Descriptive information and photos were submitted with your request.
The article in question is an intake manifold, made of either carbon steel or stainless steel. The intake manifold is designed to be installed as a replacement for the original intake manifold on a Farmall tractor’s spark ignition engine. By installing the new intake manifold, a turbocharger can be installed on the engine.
The applicable subheading for the intake manifold will be 8409.91.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts suitable for use solely or principally with the engines of heading 8407…: other: suitable for use solely or principally with spark-ignition internal combustion piston engines: other: other, other. The rate of duty will be 2.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.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 ruling, contact National Import Specialist Mark Palasek at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division