CLA-2-84:OT:RR:NC:N2:206
Sarah Figueroa
MS Industries Administrative LLC
1101 Highview Drive
Webberville, MI 48892
RE: The tariff classification of engine intake axles from Italy.
Dear Ms. Figueroa:
In your letter dated July 10, 2018, you requested a tariff classification ruling. Descriptive literature and pictures were provided with your request.
The items under consideration have been identified as Engine Intake Axles (Items 12.8L and 14.8L), which are designed specifically for use with diesel engines of road tractors. Both intake axles have an outside diameter of 26.4 mm with an inside diameter of 14.3 mm. The 12.8L has a length of 1028 millimeters (mm) and the 14.8L has a length of 1076 mm. They are cold-drawn with 3 mm stock on both ends. Prior to importation, the tubes are cut to length +/- 0.1 millimeter. An identification groove (ring) is then put on one end. After that, it is chamfered with specific angles and radiuses.
The intake axles are assembled into the valve train housing along with the rocker arms. They hold the rocker arms in a specific place within the final assembly and are attached/screwed to the cam caps.
You inquired if the processes performed prior to importation are sufficient for the intake axles to be considered a "specific identifiable article" to be classified in 8409.99.9190, Harmonized Tariff Schedule of the United States (HTSUS), as parts of diesel engines for road tractors, or whether the process is not specific enough and the tubes are classified in heading 7306.50.5030, HTSUS.
It is the opinion of this office that the intake axles are advanced beyond the stage of a pipe or tube of Chapter 73, because the grooved ring is not a fitting and it makes the item more than a pipe or tube.
The applicable classification subheading for the Engine Intake Axles (Items 12.8L and 14.8L) will be 8409.99.9190, HTSUS, which provides for “Parts suitable for use solely or principally with the engines of heading 8407 or 8408: Other: Other: Other: For vehicles of subheading 8701.20, or heading 8702, 8703 or 8704: Other.” The general rate of duty will be 2.5% 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 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, please contact National Import Specialist Liana Alvarez, at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division