CLA-2-84:OT:RR:NC:N2:206
Donna M. Klavon
Customs Compliance
WF Whelan Logistics
41425 Joy Road
Canton, MI 48187
RE: The tariff classification of exhaust manifold end pieces from the United Kingdom
Dear Ms. Klavon:
In your letter dated January 6, 2021 you requested a tariff classification ruling on behalf of your client Witzenmann USA LLC.
The items under consideration have been identified as Exhaust Manifold End Pieces made of cast iron. In the supplemental information, which you provided per our request, you indicated that the parts are used on the hot side of a truck engine. These components are parts of the exhaust manifold. The manifold is located between the engine block and the turbo charger. You state that the function of the manifold is to guide the hot gas out of the engine into the turbo charger.
The end pieces are used to guide the gas from cylinder 1 and 2 and from cylinder 5 and 6. The gas from cylinder 3 and 4 is guided by a middle piece, which is not part this request.
The applicable subheading for the Exhaust Manifold End Pieces 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 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 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 Liana Alvarez, at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division