CLA-2-73:OT:RR:NC:N1:117

Mr. Leonard Floyd
Welke Customs Brokers USA, Inc.
275 Cooper Ave., Suite 103
Tonawanda, NY 14150

RE: The tariff classification of an exhaust part from Canada.

Dear Mr. Floyd:

In your letter dated July 31, 2012 you requested a tariff classification ruling on behalf of your client, Vibrant Power Inc.

The product you plan to import is identified as a “turbocharger to DPD flex pipe”, an exhaust part for an industrial diesel engine. The exhaust part is external to the engine and connects the turbocharger outlet to the DPD inlet. It is comprised of two end fittings and a flexible woven middle portion all made of stainless steel. You indicate that this fitting transfers exhaust from the turbocharger outlet to the DPD inlet and is used as an anti-vibration device.

The applicable subheading for the exhaust part will be 7307.29.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, other, of stainless steel, other, other. The general rate of duty will be 5 percent.

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 Mary Ellen Laker at (646) 733-3020.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division