CLA-2-85:OT:RR:NC:N2:220
Maureen Celmer
Welke Customs Brokers USA, Inc.
36 Delaware Street
Tonawanda, NY 14150
RE: The tariff classification of exhaust and air intake tube assemblies from Canada
Dear Ms. Celmer:
In your letter dated February 6, 2018 you requested a tariff classification ruling on behalf of your client, Vibrant Power Inc.
The merchandise under consideration are parts to generator sets and are described as exhaust tubes and air intake tube assemblies.
The exhaust tubes, identified as part numbers 83299, 83298, 83291, 83297, and 83296, are made of stainless steel and said to be parts of the exhaust system for a gas powered engine. The subject tube assemblies attach to the exhaust side of the engine and the cylinder head and perform critical emission functions. The engine that the exhaust tubes are solely used with is combined on a single base with an electrical generator to provide the prime movement for an industrial generator set.
The air intake tube assemblies, identified as part numbers 83292, 83295, 83293, and 83300 are made from stainless or aluminized steel and are attached to the air intake side of the engine. The subject air intake tube assemblies are a component of the air intake system that draws air into the air filter housing, which supplies the fuel/air mixture to the cylinders of the internal combustion engine. The engine that the air intake assemblies are solely used with is combined on a single base with an electrical generator to provide the prime movement for an industrial generator set.
The applicable subheading for the exhaust tubes, part numbers 83299, 83298, 83291, 83297, and 83296, and the air intake tube assemblies, part numbers 83292, 83295, 83293, and 83300, will be 8503.00.9560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Parts suitable for use solely or principally with the machines of heading 8501 or 8502: Other: Other: Other." The rate of duty will be 3%.
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 https://hts.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, contact National Import Specialist Karl Moosbrugger at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division