CLA-2-87:OT:RR:NC:N1:106
Mr. Mike Kim
K&G Customs Service Inc.
5935 Buford Highway, Suite 300
Norcorss GA, 30071
RE: The tariff classification of an Exhaust Manifold Assembly LH and a Can Pipe form Korea
Dear Mr. Kim,
In your letter dated April 18, 2017, you requested a tariff classification ruling on behalf of your client Sejong Georgia LLC of Lagrange, Georgia. Descriptive literature and pictorial representations were submitted with your request.
The first item under consideration is described as a Left Hand Exhaust Manifold Assembly, Part Number H28511-3L100-EX2. It is said in your letter that the Exhaust Manifold is constructed of stainless steel. It induces the flow of exhaust gas from engine to a catalytic converter that purifies exhaust gas by directly connecting to engine with gasket. After importation, the bottom of the exhaust manifold where the exhaust is collected, after flowing through the manifold, is welded to the top of the catalyst converter.
The second item is a Can Pipe, part number HSJ5657121-EX and has been described in your letter as “a component of catalyst converter in the exhaust system. This is a housing part of catalyst converter which reduces toxic pollutants in exhaust gas out of the engine room. After importation, this item combines with the catalyst and supporter (bracket) in the manufacturing process at Sejong Georgia for making the catalyst converter.” The Can Pipe is made of stainless steel and is inside of the converter.
The applicable subheading for the Left Hand Exhaust Manifold Assembly, Part Number H28511-3L100-EX2 will be 8409.99.9190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Parts suitable for use solely or principally with the engines of 8407 or 8408: Other: Other: Other: For vehicles For vehicles of subheading 8701.20, or heading 8702, 8703 or 8704: Other". The rate of duty will be 2.5%.
The applicable subheading for the Can Pipe, part number HSJ5657121-EX , will be 7326.90.8688, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. The general rate of duty will be 2.9 percent ad valorem.
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://www.usitc.gov/current.
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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division