CLA-2-87:OT:RR:NC:N1:106

Young-bin Oh
Hyundai Motor Company
231, Yangjae 2-dong
Seocho-gu, Seoul ASI/KR/KS 013
South Korea

RE: The tariff classification of an engine coolant pipe from South Korea

Dear Mr. Oh,

In your letter dated June 26, 2015, you requested a tariff classification ruling.

The item under consideration has been identified as a Pipe-Heater (Item Code 254572E000). The assembly (Pipe and Bracket) is used to circulate engine coolant from the radiator to the engine of a motor vehicle. The Pipe is constructed of carbon steel tubes (STKM) and the Bracket is constructed of steel plate cold commercial (SPCC).

The applicable classification subheading for the Pipe-Heater (Item Code 254572E000) will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other.” The general 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://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, please contact National Import Specialist Liana Alvarez at [email protected].


Sincerely,

Gwenn K. Kirschner
Director
National Commodity Specialist Division