CLA-2-87:OT:RR:NC:N1:106
Young Bin Oh
Hyundai Motor Company
231, Yangjae 2-dong
Seocho-gu, Seoul ASI/KR/KS013
South Korea
RE: The tariff classification of silencer assembly from South Korea
Dear Mr. Oh,
In your letter dated August 26, 2015, you requested a tariff classification ruling.
The item under consideration has been identified as Silencer Assembly (Item Code 35770-4W000), which is an exhaust system mounted underbody of a hydrogen fueled vehicle. It functions as a passageway for releasing the excess air and water (H2O) which is generated from the engine driven of hydrogen fueled vehicle. Unlike a conventional vehicle, when the engine of hydrogen fueled car is operated, it generates water as a byproduct. The silencer expels the generated water to the outside. The pipe does not include any type of catalyst or purifier, since it is solely a passageway for the air and the water byproducts.
The applicable subheading for the Silencer Assembly (Item Code 35770-4W000) will be 8708.92.5000, 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: Mufflers and exhaust pipes; parts thereof: Mufflers and exhaust pipes: For other vehicles.” The general rate of duty will be 2.5 percent.
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, please contact National Import Specialist Liana Alvarez at [email protected]
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division