CLA-2-84:OT:RR:NC:N1:102
R. Kevin Williams
Clark Hill PLC
130 E. Randolph Street
Suite 3900`
Chicago, IL 60601
RE: The tariff classification of an EGR shell from Canada
Dear Mr. Williams:
In your letter dated February 4, 2019, you requested a tariff classification ruling on behalf of your client Senior Operations, LLC of Bartlett, Illinois. Descriptive literature was submitted.
The item under consideration is referred to as an exhaust gas recirculation (EGR) system shell, part number 3400-120-123A. The rectangular shell measures 18.25 inches in length and upon importation, internal tubes and other components will be installed onto the shell. The stainless steel shell is described as the main body of an EGR system, which functions as a heat exchange device used in industrial and commercial motor vehicles.
The applicable subheading for the exhaust gas recirculation (EGR) system shell, part number 3400-120-123A will be 8419.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machinery, plant or laboratory equipment, whether or not electrically heated…., for the treatment of materials by a process involving a change of temperature, such as heating, cooking,… other than machinery or plant of a kind used for domestic purposes;…parts of heat exchange units. The general rate of duty is Free.
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 https://hts.usitc.gov/current.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division