CLA-2-84:OT:RR:E:NC:N1:102

Ms. Justine Bacani
Mitsubishi Motors North America, Inc.
6400 Katella Avenue
Cypress, CA 90630

RE: The tariff classification of a water pump kit from Japan

Dear Ms. Bacani:

In your letter dated August 13, 2009 you requested a tariff classification ruling. Descriptive information, including a technical drawing and photograph, were submitted.

The article in question is described as a water pump kit, part number 1300A069, used in the engine cooling system of a motor vehicle. The kit consists of an aluminum cast water pump assembly, water pipe o-ring and a water pump gasket. The water pump is designed to move coolant around the engine through the radiator.

The applicable subheading for the water pump kit will be 8413.30.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other fuel, lubricating or cooling medium pumps for internal combustion piston engines. 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 Kenneth T. Brock at (646) 733-3009.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division