CLA-2-87:RR:NC:MM:101 E85835
Mr. Robert J. Resetar
Porsche Cars North America, Inc.
980 Hammond Drive
Suite 1000
Atlanta, Georgia 30328
RE: The tariff classification of a motor vehicle Injection tube Insulator and Insulator Cover from Germany
Dear Mr. Resetar:
In your letter dated August 2, 1999 you requested a tariff classification ruling.
You submitted a diagram from your electronic parts catalog illustrating the parts in question.
The Injection Tube Insulator is a rectangular, three-sided tube made of aluminum.. The interior of the tube is lined with heat resistant foam plastic. The function of the Insulator is to protect the Injection Tube from engine heat. The purpose of the Injection Tube is to deliver fuel to the fuel injectors. Too much heat to the Injection Tube will cause the formation of air bubbles in the fuel system, resulting in vapor lock, causing the engine to stall.
The Insulator Cover is a molded plastic, rectangular part that covers the Insulator. The Cover is for decorative purposes only, so when the engine hood is raised, the Injection Tube has a finished look.
The applicable subheading for the Injection tube Insulator and Insulator Cover will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other. The rate of duty will be 2.5% ad valorem.
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 Robert DeSoucey at 212-637-7035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division