CLA-2-87:RR:NC:MM:101 D81056
Mr. Robert J. Resetar
Customs Manager
Porsche Cars North America, Inc.
980 Hammond Drive
Suite 1000
Atlanta, GA 300328
RE: The tariff classification of an Engine Oil Cooler from Germany
Dear Mr. Resetar:
In your letter dated July 31, 1998 you requested a tariff classification
ruling.
The item you have submitted for classification is an Engine Oil Cooler in
two different versions: one Cooler is standard and the other has a
thermostatically controlled fan attached.
The function of the Oil Cooler is to lower the temperature of the engine
lubricating oil. Lubricating oil is sent through a feed line via an oil pump
located internally within the engine. The oil snakes through a series of tubes
with aluminum fins radiating from each tube (similar to a small radiator). Ram
air coming through the front vehicle inlet duct is directed through the oil
cooler. The passing air cools the oil. In the lack of ram air a fan turns on.
The applicable subheading for the Engine Oil Cooler will be 8708.99.8080,
Harmonized Tariff Schedule of the United States (HTS), which provides for Parts
and accessories of the motor vehicles of headings 8701 to 8705: other parts and
accessories: other: other... other. The rate of duty will be 2.6% ad valorem.
In your letter of July 31, 1998 you believe this part to be classifiable
under HTS 8419.50.1000 dutiable at 4.2% ad valorem. However, the Engine Oil
Cooler functions in a manner similar to automotive radiators classified under
HTS 8708. There is no heating or cooling component in the oil cooler therefore
HTS 8419 does not apply.
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 Robert DeSoucey at 212-466-5667.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division