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

Geoffrey M. Goodale, Attorney
Foley & Lardner LLP
Washington Harbour
3000 K Street N.W., Suite 600
Washington, D.C. 20007-5143

RE: The tariff classification of engine parts from India

Dear Mr. Goodale:

In your letter dated March 29, 2010, you requested a tariff classification ruling on behalf of your client Metaldyne Tubular Components of Plymouth, Michigan. The samples that you provided will be returned as per your request.

The item under consideration has been identified as flanges used in the manufacture of an Exhaust Gas Recirculation (EGR) system.

Two samples were provides with your request, the first is triangular in shape and measures approximately 2 ¾ inches in width and 2 ½ inches in height. It is made of stainless steel and has one ½ bolt hole at each point and a 1 ½ inch hole in the center. The second sample is also triangular in shape with slightly convex sides. It is made of stainless steel and measure approximately 3 ¾ inches in width and 3 ½ inches in height. It has bolt holes in each point and a 1 ½ inch hole in the center.

The EGR system is a system where some of the exhaust gases are rerouted from the Exhaust manifold into the Combustion chamber to make sure that all fuel is burned before entering the atmosphere. The process lowers the Combustion temperature and reduces the formation of oxides of nitrogen (NOx) in the Exhaust.

The applicable subheading for the EGR flanges will be 8409.99.9190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use…with…engines…: Other: Other: Other: For 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 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 Mark Palasek at (646) 733-3013.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division