CLA-2-87:RR:NC:MM:101 D82331
Mr. Robert Resetar
Customs Manager
Porsche Cars North America, Inc.
980 Hammond Drive
Suite 1000
Atlanta, GA 30328
RE: The tariff classification of an Exhaust Pipe Tip from
Germany
Dear Mr. Resetar:
In your letter dated September 7, 1998 you requested a
tariff classification ruling.
The part in question is an Exhaust Pipe Tip made of chrome
plated steel. It measures approximately 7" x 4" x 3"
(l x w x h). You have attached a picture of the part from your
parts microfiche system.
The applicable subheading for the Exhaust Pipe Tip will be
8708.92.5000, 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:
Mufflers and exhaust pipes: For other vehicles. The rate of duty
will be 2.6% ad valorem.
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