Senior HTS Classification Analyst
MacNeill Customs Consulting, Inc.
P.O. Box 1214
Bristol, CT 06011
RE: The tariff classification of a Cast-Iron Cylinder Head Casting from Germany.
Dear Mr. MacNeill,
In your letter dated June 26, 2016, you requested a tariff classification on behalf of your client Detroit Diesel Corporation (DDC), of Detroit, Michigan. Several pictures, illustrations, and exhibits were provided with your request.
The items under consideration have been identified as a Cast-Iron Cylinder Head Castings (Part Numbers R4730160401 and R4710161101), which are to be incorporated into a heavy-duty diesel engine manufactured in the United States. You state in your request that both cylinder castings undergo the following processes prior to importation: core sand removal, shot blasting, cubing, pre-fettling, grinding, fettling, spot-adjusting, rough machining (cubing), chilling, damping control, DMC (process of laser inscribing specifications and identifying information onto the surface of the finished casting), and leak test. The castings are just rough machined on each side solely for the purpose of removing fins/gates/sprues/risers and/or to permit locating the castings into the finishing machinery.
The applicable subheading for the Cast-Iron Cylinder Head Castings (Part Numbers R4730160401 and R4710161101) will be 8409.99.1040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the engines of heading 8407 or 8408: Other: Other: Cast-iron parts, not advanced beyond cleaning, and machined only for the removal of fins, gates, sprues and risers or to permit location in finishing machinery: For vehicles of subheading 8701.20, or heading 8702, 8703 or 8704.” The general rate of duty will be Free.
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 https://hts.usitc.gov/current.
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, please contact National Import Specialist Liana Alvarez at [email protected].
Steven A. Mack
National Commodity Specialist Division