CLA-2-84:OT:RR:NC:N2:206
Jae Yeong Cha
Sein Customs & Auditing Corporation
710, Eonju-ro, Gangnam-gu
Seoul, Republic of Korea
RE: The tariff classification of a cylinder head assembly from Japan.
Dear Jae Yeong Cha,
In your letter dated January 15, 2018, you requested a tariff classification ruling on behalf of your client, Renault Samsung Motors of Gangseo-gu, Republic of Korea.
The item under consideration has been identified a Cylinder Head Assembly, which is used in a 1,500 cubic centimeters (cc) gasoline variable compression rate turbo charger engine for midsized sedan automobiles. You describe the Cylinder Head Assembly as the main component of the engine, which is connected to the crankshaft by a chain, so that when the crankshaft rotates, the camshaft also rotates by receiving its power. The rotational motion of the camshaft drives the connected valve lifter, valve spring and valve in series so that it enables the intake of the gas into the combustion chamber and exhaust.
The applicable subheading for the Cylinder Head Assembly 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% 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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division