CLA-2-87:RR:E:NC:N1:101
Justin D. Grimm, Owner
Grimm Speed LLC
1772 McKnight Rd. N.
Maplewood, MN 55109-4850
RE: The tariff classification of steel pipes from Taiwan
Dear Mr. Grimm,
In your letter dated June 6, 2007, you requested a tariff classification ruling.
The item in question is a one and a half foot long, two inch diameter stainless steel pipe which you state in your Ruling Request is used as part of an exhaust pipe for Subaru automobiles.
The applicable classification subheading for the exhaust pipe will be 8708.92.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Other parts…: … exhaust pipes…: Parts: For other vehicles: Other”. The rate of duty will be 2.5%.
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 http://ww.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 Richard Laman at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division