CLA-2-84:RR:NC:N1:106

Senta Schreiber, Compliance/Training Coordinator
BDG International, Inc.
840 Tollgate Road
Elgin, IL 60123-9300

RE: The tariff classification of a plastic manifold from Taiwan

Dear Mrs. Senta,

In your letter dated January 12, 2007, you requested a tariff classification ruling on behalf of your client Automatic Transmission Parts of Morton Grove, IL.

The item concerned is a plastic manifold, which measures approximately 6 inches high by 17 inches wide. It is made of a hard black nylon plastic and comes with three anchoring screws attached, two clear plastic bags with additional plastic fittings, as well as a removable fitted seal made of nylon plastic and rubber. You state in your letter that the manifold is to be used in various 3.8-liter internal combustion automotive engines either with, or without a supercharger.

The applicable classification subheading for the Plastic Manifold will be 8409.91.5080, 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: Other: Other:”. The 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 and the accompanying duty rates are provided on the 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 Patrick Wholey at 646-733-3013.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division