CLA-2-84:RR:E:NC:N1:106 R04552
Mr. Frank Meyer
Fastenal
2001 Service Drive
Winona, MN 55987
RE: The tariff classification of oil drain plug assemblies from Taiwan.
Dear Mr. Meyer:
In your letter dated August 4, 2006, you requested a tariff classification ruling. You submitted a drawing with your request.
The articles in question are oil drain plug assemblies for spark-ignition internal combustion piston marine outboard engines. The plug is made of brass and the attached cable is stainless steel. The cable prevents the plug from falling in the water when opened.
The applicable subheading for the oil drain plug assemblies will be 8409.91.9290, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts suitable for use solely or principally with spark-ignition internal combustion piston engines: other: for marine propulsion engines…other. The rate of duty will be 2.5 percent 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 http://www.usitc.gov/tata/hts/.
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 Patrick Wholey at 646-733-3013.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division