CLA-2-84:RR:NC:1:102 K87502
Mr. Timothy Shepherd
Nissin Customs Service, Inc.
101 Mark Street, Suite G
Wood Dale, Illinois 60191
RE: The tariff classification of a water inlet for an automotive engine from Japan
Dear Mr. Shepherd:
In your letter dated June 29, 2004 you requested a tariff classification ruling on behalf of your client Nippon Thermostat.
The article in question is described as aluminum water inlet for use on automotive engines. Based on the information you provided the water inlet is designed to house a thermostatic valve for an engine cooling system. You indicate that the water inlet is imported without the valve and offer that the inlet appears to fall to be classified in heading 8409, Harmonized Tariff Schedule of the United States (HTSUS), as a part of the engine with which the inlet will be used. A diagram and photograph were submitted.
Based on the information you have provided we find that the water inlet is essentially a valve body designed to house the thermostatic valve mechanism and allow the flow of engine coolant to be controlled by completing the thermostatic valve. While the water inlet is, prima facie, a part of the engine, the inlet is more specifically provided for as a part of the valve and provided for in HTSUS heading 8481, which provides for parts of taps, cocks, valves and similar appliances.
The applicable subheading for the water inlet will be 8481.90.9060, HTSUS, which provides for other valve bodies. The rate of duty is free.
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 Kenneth T. Brock at 646-733-3009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division