CLA-2-85:OT:RR:NC:N4:415
Ms. Melannie Gushulak
Phillips & Temro, Ind.
9700 West 74th Street
Eden Prairie, MN 55344
RE: The tariff classification of an aluminum part from China.
Dear Ms. Gushulak:
In your letter dated July 27, 2018, you requested a tariff classification ruling.
A sample was previously provided and will be returned separately.
The product under consideration is described as an aluminum casting, part number 107022. This part is used in the assembly of your air intake heater, part number 9812663, at your U.S. facility. As per your request, this piece “provides the foundation for the completed assembly.” The air intake heater is an electric device that provides heated air to a vehicle’s diesel engine to assist with cold starts and reduce white smoke emissions.
In your original request, you proposed two classifications for consideration, 7616.99.5190 and 8516.90.9000, Harmonized Tariff Schedule of the United States (HTSUS). Heading 7616 covers a wide range of aluminum articles that are not more specifically provided for elsewhere in the tariff. Noting that the aluminum casting under consideration is more specifically provided for in another heading of the tariff, heading 8516, it would not be classifiable under heading 7616, as an other article of aluminum. The subheading of 8516.90.9000, HTSUS, provides for parts that are not specified previously within subheading 8516.90. As described below, this part is better classified in a different subheading within 8516.90.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. We must first determine if the air intake heater would be considered an article of heading 8516. Within the ENs for heading 8516, Section B (electric space heating apparatus and soil heating apparatus), it indicates this group includes heating units for motor cars and engine heaters for placing beneath a car to facilitate starting. From the provided information, this item appears to be similar to these listed articles and would allow it to be classifiable in this section under subheading 8516.29. Within the ENs for the General Notes of Section XVI, Note 2(a), it states, “[p]arts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 84.09, 84.31, 84.48, 84.66, 84.73, 84.87, 85.03, 85.22, 85.29, 85.38 and 85.48) are in all cases to be classified in their respective headings.”
The applicable subheading for this aluminum casting, part number 107022, will be 8516.90.0500, HTSUS, which provides for "[e]lectric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: [p]arts: [o]f heaters or heating apparatus of subheading 8516.10, 8516.21 or 8516.29.” The column one, general rate of duty is 3.7 percent.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division