CLA-2-87:OT:RR:NC:N1:106
Young-bin Oh
Hyundai Motor Company
231, Yangjae 2-dong,
Seocho-gu, Seoul
South Korea
RE: The tariff classification of a pipe assembly from South Korea
Dear Mr. Oh,
In your letter dated May 27, 2015, you requested a tariff classification ruling. The item under consideration has been identified as a Pipe Assembly-Exhaust Gas Recirculation (EGR) (Item Code 28410-85801). In your request, you state that the Pipe Assembly-EGR is a part of an automobiles diesel engine, and is used to deliver exhaust gas from the exhaust manifold of the diesel engine to the EGR cooler. The assembly consists of one (1) flange on each end of the assembly, one (1) bellows pipe, one (1) stainless steel pipe and two (2) v-clamps.
You suggested that the Pipe Assembly-Exhaust Gas Recirculation (EGR) be classified under subheading 8409.99, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the engines of heading 8407 or 8408: Other: Other…”.
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes.
Although not dispositive, the Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level and facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. The ENs give exemplars to the parts of engines under Chapter 84, but a Pipe Assembly-Exhaust Gas Recirculation (EGR) is not one of them. Since this part is dedicated to be used on an automobile, classification falls under subheading 8708.
The applicable subheading for the Pipe Assembly-Exhaust Gas Recirculation (EGF) (Item Code 28410-85801) will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of motor vehicles of heading 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other.” The general 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 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, please contact National Import Specialist Matthew Sullivan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division