CLA-2-84:OT:RR:NC:N2:206
Jeremie Klein
GDLSK LLP
599 Lexington Ave
New York, NY 10022
RE: The tariff classification of an inlet flange and EGR elbow casting from China
Dear Mr. Klein:
This replaces Ruling Number N320711, dated August 24, 2021, which contained an incorrect classification code for one of the items. The ruling letter did not account for the material composition of the item. A complete corrected ruling follows.
In your letter, dated July 28, 2021, you requested a tariff classification ruling on behalf of your client, Flexible Metal, Inc. Pictures and other descriptive literature were provided with your request.
The items under consideration are an Exhaust Manifold Inlet Flange (part # FLG-0016-409-5011) and an Exhaust Gas Recirculating (“EGR”) Elbow Silicone Moly Ductile Iron Casting (SiMo) (part # ELB-0020-SIMO-1013). The manifold inlet flange is manufactured through a casting process, is non-ductile, and contains a carbon content of 0.03% and a manganese content of 0.25%. The manifold inlet flange is a component of an exhaust manifold that will be attached to a Chevrolet Corvette C8 LT2 mid-engine. Specifically, the manifold inlet flange will be used on the hot side of a car’s gasoline engine. The manifold will be positioned between the car’s engine cylinder head and catalytic converter. Functionally, the manifold will guide the hot exhaust gas from the engine into the catalytic converter. The manifold inlet flange is specifically designed to be used with the Chevrolet Corvette C8 LT2 mid-engine.
The EGR elbow is manufactured through a casting process, is ductile, and contains a carbon content of 3.310% and a manganese content of 0.26%. The EGR component will be attached to a 13-liter turbo compound engine. Functionally, the EGR component will connect to the hot side turbo flow steam to enable the engine to recirculate part of the exhaust gas back into the combustion chamber.
You suggest that both products may be classifiable in subheadings 8409.99.9190, Harmonized Tariff Schedule of the United States (HTSUS), as other parts of diesel engines, or 8708.99.8180, HTSUS, as other parts of motor vehicles.
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes.
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. ENs to heading 8409 list, “…pistons, cylinders and cylinder blocks; cylinder heads; cylinder liners; inlet or exhaust valves; inlet or exhaust manifolds; piston rings; connecting rods; carburetors; fuel nozzles” (emphasis added), as parts of engines for headings 8407 and 8408. As a result, exhaust manifolds and their parts will be classified in heading 8409, HTSUS.
Based on the diagrams and literature that you provided with your request, it appears that the inlet flange does not connect any components within the vehicle itself and is attached directly to the engine’s exhaust manifold. As a result, it is internal to the engine, and will be classified as a part of the engine. You have confirmed that the Chevrolet Corvette C8 LT2 mid-engine is a gasoline engine; thus, the inlet flange will be classified as a part of gasoline engines. However, the EGR elbow extends beyond the exhaust manifold and is connected to the turbocharger. Therefore, it will be classified as a part of the vehicle.
The applicable subheading for the Exhaust Manifold Inlet Flange (part # FLG-0016-409-5011) will be 8409.91.5085, HTSUS, which provides for “Parts suitable for use solely or principally with the engines of heading 8407 or 8408: Other: Suitable for use solely or principally with spark-ignition internal combustion piston engines (including rotary engines): Other: For vehicles of subheading 8701.20, or heading 8702, 8703 or 8704: Other: Other.” The general rate of duty will be 2.5% ad valorem.
The applicable subheading for the EGR Elbow SiMo Ductile Iron Casting (part # ELB-0020-SIMO-1013) will be 8708.99.5300, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Of cast-iron.” The general rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 8409.91.5085 and 8708.99.5300, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 8409.91.5085 and 8708.99.5300, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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