CLA-2-87:OT:RR:NC:N2:206
Lisa Bieda
Regional Compliance Manager
Mohawk Global Logistics
150 Pierce Rd, Suite 120
Itasca, IL 60143
RE: The tariff classification of automotive pipes from Canada.
Dear Ms. Bieda:
In your letter dated December 13, 2018, you requested a tariff classification ruling on behalf of your client, TMG Performance Products LLC. Descriptive literature and pictures were provided with your request.
The items under consideration have been identified as an Aperture Tube (Item Number 15CT4026) and a Muffler Inlet Pipe Blank (Item Number 15CT4032), which are designed to be installed in the muffler of a vehicle.
The aperture tube is a 16 gauge, 304 stainless steel tube, which is cut to a specific length. The weld end of this pipe has been laser cut with a unique profile, so it can be welded into the muffler inner pipe without further work. The aperture tube measures 2 inches in diameter, and 4.915 inches in length at its longest and 4.500 inches at its shortest.
The muffler inlet pipe blank is made of 16 gauge, 304 stainless steel and is imported cut to a specific length. It has a side/profile cut-out, where the aperture tube will be welded to after the importation, and it is designed to run through the muffler and be the main artery of the vehicle’s emissions path through the muffler itself. The muffler inlet pipe blank is 2.5 inches in diameter and 12.975 inches in length.
The applicable subheading for the Aperture Tube (Item Number 15CT4026) and a Muffler Inlet Pipe Blank (Item Number 15CT4032) will be 8708.92.5000, 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: For other vehicles.” The general rate of duty 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