Betty Gordon, Customs Administrator
Hyundai Motor America
P.O. Box 20850
Fountain Valley, CA 92728-0850
RE: The tariff classification of automotive parts from South Korea
Dear Ms. Gordon,
In your letter dated September 16, 2008, you requested a tariff classification ruling.
The items under consideration are two (2) automotive parts used in the 2009 Genesis.
The first item has been identified as Fuel Feed Tube (Part # 31310-3M500). The Fuel Feed Tube is made of steel tubing with fittings on both ends. It carries fuel to the fuel rail for the engine fuel injectors.
In your ruling request, you suggest classification of the Fuel Feed Tube in subheading 8409.91.5080 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Parts suitable for use solely or principally with … engines … : Other: Suitable for use solely or principally with spark-ignition internal combustion piston engines … : Other: For vehicles … : Other: Other.”
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. EN 84.09’s listing of components considered “parts” engines does not include any parts that comprise the fuel delivery system.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... .” Heading 8708 provides for “Parts … of … motor vehicles … .”
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8708.99 of the HTSUS provides for “Parts … of … motor vehicles … : Other parts … Other.”
The applicable classification subheading for the Fuel Feed Tube (Part # 31310-3M500) will be 8708.99.8180, HTSUS, which provides for “Parts … of … motor vehicles … : Other parts … : Other: Other: Other: Other: Other: Other.” The rate of duty will be 2.5%.
The second item has been identified as M/Cyl To RH Fr Brake Tube (Part # 58711-3M000).
The M/Cyl To RH Fr Brake Tube is a steel tube with fittings on both ends. It transfers hydraulic brake fluid pressure from the master cylinder to the wheel brake assembly located on the front right hand side of the vehicle.
The applicable classification subheading for the M/Cyl To RH Fr Brake Tube (Part # 58711-3M000) will be 8708.30.5090, HTSUS, which provides for “Parts and accessories of … motor vehicles … : Brakes and … parts thereof: For other vehicles: Other.” The rate of duty will be 2.5%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Richard Laman at 646-733-3017.
Robert B. Swierupski
National Commodity Specialist Division