CLA-2-83:RR:NC:MM:101 K88245
Mr. Bradford Clifton
Porsche Cars North America, Inc.
980 Hammond Drive
Suite 1000
Atlanta, Georgia 30328
RE: The tariff classification of an Automotive Oil Filter/Heat Exchanger Mounting from Germany
Dear Mr. Clifton:
In your letter dated July 27, 2004 you requested a tariff classification ruling.
You submitted a diagram from your electronic parts catalog of an Automotive Oil Filter/Heat Exchanger Mounting. You state that the item serves as a mount for the oil filter and also for the heat exchanger. The unit contains flow channels for oil to pass through. The unit is mounted to the engine block and is made of aluminum.
You state that you believe that this part could be classified under either HTS 8409.91.5080, as Parts suitable for use solely or principally with the engines of heading 8407 or 8408: Other; or under HTS 8708.99.8080, as Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other. We disagree with your proposed classification suggestions because this part is more specifically provided for as a Fitting or a Mounting for motor vehicles.
The applicable subheading for the Automotive Oil Filter/Heat Exchanger Mounting will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof: Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of iron or steel, of aluminum or zinc…Other. The rate of duty will be 2% 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 Robert DeSoucey at 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division