CLA-2-84:RR:NC:MM:106 D83802
Mr. Robert J. Resetar
Porsche Cars North America, Inc.
980 Hammond Drive
Suite 1000
Atlanta, Georgia 30328
RE: The tariff classification of an oil pan drain plug for an
automobile from Germany.
Dear Mr. Resetar:
In your letter dated October 20, 1998 you requested a tariff
classification ruling. You submitted a sample with your request.
The article in question is an oil pan drain plug for an
automobile, which is made from steel and coated to inhibit
oxidation. The plug is cylindrical in shape and is approximately
27 mm in diameter by 27 mm in length. It screws into the bottom
of the engine oil pan and is removed to allow engine oil to drain
and is then refastened to the oil pan. The outside end of the
plug has a hex head for removing and installing by the use of a
wrench. In the center of the inside of the plug is a magnetic
pin. You indicate that the function of this pin is to attract
fine metal particles in order to prevent premature wear or damage
of an engine if recirculated in the engine oil.
Your sample will be returned to you under separate cover, as
you requested.
The applicable subheading for the oil pan drain plug for an
automobile will be 8409.91.5080, Harmonized Tariff Schedule of
the United States (HTS), which provides for parts suitable for
use solely or principally with the engines of heading 8407 or
8408: suitable for use solely or principally with spark-ignition
internal combustion piston engines: for vehicles of subheading
8701.20, or heading 8702, 8703 or 8704... other... other. The
rate of duty will be 2.6 percent 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
Patrick J. Wholey at 212-466-5668.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division