CLA-2-87:RR:E:NC:N1:101

Robert Restrepo
Proliance International, Inc.
100 Gando Drive
New Haven, CT 06513-1049

RE: The tariff classification of a vehicle part from China

Dear Mr. Restrepo,

In your letter dated July 31, 2007, you requested a tariff classification ruling.

The item concerned is a Heater Core. The Heater Core is the main component of a vehicle’s interior heater. Fittings and tubes connected to the Core create an inlet and outlet which enables coolant flow to, from and throughout the Core. The Core, itself, contains tubes and fins and provides the surface area required for heat exchange. You state in your Ruling Request that the Core is composed mainly of aluminum.

The applicable classification subheading for the Heater Core will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts…of… motor vehicles … : Other parts … : Other: Other: Other: Other: Other: Other”. The rate of duty will be 2.5%.

Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/.

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 Richard Laman at 646-733-3017.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division