CLA-2-84:OT:RR:NC:N1:106
Ms. Betty Gordon
Hyundai Motor America
10550 Talbert Ave.
P.O. Box 20850
Fountain Valley, CA 92728
RE: The tariff classification of a fuel rail damper-pulsation from Korea.
Dear Ms. Gordon:
In your letter dated June 26, 2008 you requested a tariff classification ruling. You included schematic materials and a sample with your request. The sample is being returned as requested.
The merchandise at issue is referred to as a fuel rail damper-pulsation, part number 35301-3E700. The device is designed to be installed at the end of the fuel rail of a vehicle, which delivers fuel to the fuel injectors. The threaded device contains a diaphragm and fixed spring mechanism which is said to result in more consistent fuel delivery by compensating for high pressure spikes. Installation of the damper-pulsation is external to the engine, as is the fuel rail to which it is installed.
You suggest that the damper-pulsation would be correctly classified as parts suitable for use solely or principally with the engines of heading 8407 or 8408: other: dutiable for use solely or principally with spark-ignition internal combustion piston engines: other: for vehicles of subheading 8701.20, or heading 8702, 8703 or 8704, other, other in 8409.91.5080 Harmonized Tariff Schedule of the United States (HTSUS). This is not correct. The device is a part of the fuel rail which would be considered only as delivering fuel to the engine and not an integral part of the engine itself.
The applicable subheading for the fuel rail damper-pulsation, part number 35301-3E700 will be 8708.99.8180, HTSUS, which provides for parts…of the motor vehicles of headings 8701 to 8705: other parts…: other: other: other: other: other, other. The general rate of duty will be 2.5 percent 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 on World Wide Web at http://www.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 Mark Palasek at 646-733-3013.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division