CLA-2-87:OT:RR:NC:N2:206
Leslie Alan Glick
Butzel Long
1909 K Street N.W.
Suite 500
Washington, DC 20006
RE: The tariff classification of V band flanges from India
Dear Mr. Glick:
In your letter dated July 31, 2018, you requested a tariff classification ruling on behalf of your client, Victora Automotive, Inc.
The items under consideration have been identified as various V Band Flanges (Part Numbers 11.52.001.752.000B, 16.08.208.07.1150C, 16.08.208.35.1010C, 2022645-0015, and 2022646-0015), designed for use only in automotive exhaust systems. All V band flanges help in locking the opposite mating part of an exhaust system and are made to be attached in two different sub-assemblies to join together as a single unit. They are all made of stainless steel and vary in size depending on the vehicle and customer specifications.
You suggested classification of the V band flanges in subheading 8708.92.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mufflers and exhaust pipes for agricultural tractors, and subheading 8708.92.5000, HTSUS, which provides for mufflers and exhaust pipes for other vehicles. Alternatively, you proposed that the V band flanges be classified in heading 8302, which provides for mountings and fittings of base metals suitable for motor vehicles.
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes.
The V band flanges do not meet the definition of a mounting or a fitting of heading 8302. Moreover, they are neither mufflers, nor exhaust pipes. They are components of exhaust systems and are classifiable as such in the subheading which provides for parts of exhaust pipes.
You have not provided any information on what type of vehicles each part number of each V band flange is used in. However, you identified that they may be used in agricultural tractors, off-road tractors and commercial trucks, depending on the size of the flange.
The applicable classification subheading for the V Band Flanges, if used in agricultural tractors will be 8708.92.6000, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Mufflers and exhaust pipes; parts thereof: Parts: For tractors suitable for agricultural use.” The general duty rate will be Free.
The applicable classification subheading for the V Band Flanges, if used in off-road tractors will be 8708.92.6500, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Mufflers and exhaust pipes; parts thereof: Parts: For other tractors (except road tractors).” The general rate of duty will be Free.
The applicable classification subheading for the V Band Flanges, if used in commercial trucks will be 8708.92.7500, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Mufflers and exhaust pipes; parts thereof: Parts: For other vehicles.” The general duty rate will be 2.5% 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 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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division