CLA-2-84:RR:NC:N1:106
Mr. Bill Helms
Schmidt, Pritchard & Co., Inc.
9801 West Lawrence Avenue
Schiller Park. IL 60176
RE: The tariff classification of an automotive engine oil jet body from Japan
Dear Mr. Helms:
In your letter dated April 4, 2007, on behalf of Metal One America Inc., you requested a tariff classification ruling. You submitted a sample, which will be returned as requested, a schematic drawing and pictures with your correspondence.
The oil jet body is identified by you as SKU#15280-R70-A000. The item will be used in automobile engines to lubricate and cool the engine cylinders. You suggested a classification in subheading 8481.80.9015, Harmonized Tariff Schedule of the United States (HTSUS), as an other valve. We cannot agree with your suggestion. The oil jet body does not incorporate a valve mechanism nor is it a part of a valve. Instead, it simply directs the flow of oil from the engine block into the cylinders.
The applicable subheading for the oil jet body will be 8409.91.5080, HTSUS, which provides for Parts suitable for use solely or principally with the engines of heading 8407 0r 8408: Other: Suitable for use solely or principally with spark-ignition internal combustion piston engines: Other: For vehicles of subheading 8701.20, or heading 8702, 8703 or 8704: Other: Other. The rate of duty will be 2.5 percent ad valorem.
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 Patrick Wholey at 646-733-3013.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division