CLA-2-84:OT:RR:NC:N1:102
Mr. Jonathan G. Hill
Kawasaki Tennessee, Inc.
1111 Sakura Drive
Morristown, TN 37813
RE: The tariff classification of a water inlet housing from Japan.
Dear Mr. Hill:
In your letter dated March 29, 2018, you requested a tariff classification ruling. Illustrations of the item were provided.
Item number KTN-662-08 is described as a water inlet housing made of machined aluminum. The item is a component of a subassembly that houses the thermostat of a motor vehicle. It is stated that upon importation, the housing will undergo minor machining, which includes the installation of hose connections. The hose connections are attached to hoses for the purpose of creating a passageway for coolant to flow into the engine.
In your request, you propose that the water inlet housing be classified under subheading 8708.99.6890, Harmonized Tariff Schedule of the United States (HTSUS), as a part of the automotive powertrain of headings 8701 to 8705; other. However, the water inlet housing is not classifiable in HTSUS heading 8708, because it is more specifically provided for elsewhere in the tariff, in Section XVI. “Parts” are classified in accordance with Note 2 to Section XVI, which states that, subject to certain exclusions found in Note 1 to Section XVI, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules: (a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings; (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517; (c) All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548.
In this instance, the water inlet housing is a subassembly of a thermostat classified in heading 8481. Therefore, in accordance with Note 2(b) to XVI, the applicable subheading for the water inlet housing, item number KTN-662-08, will be 8481.90.9085, HTSUS, which provides for taps, cocks, valves and similar appliances…: parts: other: other: other: other. The rate of duty will be Free.
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 the World Wide Web at https://hts.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, contact National Import Specialist Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division