CLA-2-84:OT:RR:NC:N2:106
Lauren Benway
CHB Specialist
Trans-Border Global Freight System
2103 Route 9
Round Lake, NY 12151
RE: The tariff classification of oil pan drain plugs from Taiwan. Correction to Ruling Number N288581.
Dear Ms. Benway,
This replaces Ruling Number N288581, dated August 14, 2017, which contained a clerical error. Although the description of the oil pan drain plugs, part numbers 78-02, 80-43, 80-07, and 78-62 was correct, the classification subheading provided to you by this office had a slight error. A complete corrected ruling follows.
In your letter dated July 25, 2017, you requested a tariff classification ruling. Samples were submitted to this office and are being returned to your attention.
The items under consideration have been identified as Oil Pan Drain Plugs, Part Numbers 78-02, 80-43, 80-07, 78-62, and 80-17, which are used with automotive engines. The main function of each drain plug is to seal the oil pan of an automobile engine, and to facilitate the draining and the changing of the engine oil. Parts 78-02 and 80-43 are made of 100 percent low carbon steel, while 80-07, 78-62, and 80-17 are made of 99 percent low carbon steel and 1 percent or less of rubber.
With the exception of part 80-17, all oil pan drain plugs are used with spark ignition automotive engines. Part 80-17 may be used on either spark ignition or diesel automotive engines.
The applicable subheading for the Oil Pan Drain Plugs (Part Numbers 78-02, 80-43, 80-07, and 78-62) will be 8409.91.5085, 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: Suitable for use solely or principally with spark-ignition internal combustion piston engines including rotary engines): Other: For vehicles of subheading 8701.20, or heading 8702, 8703 or 8704: Other: Other.” The general rate of duty will be 2.5%.
The applicable subheading for the Oil Pan Drain Plug (Part Number 80-17) will be 8409.99.9190, HTSUS, which provides for “Parts suitable for use solely or principally with the engines of heading 8407 or 8408: Other: Other: Other: For vehicles of subheading 8701.20, or heading 8702, 8703 or 8704: Other.” The general rate of duty will be 2.5%.
The applicable classification subheading 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://www.usitc.gov/current.
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 Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division