CLA-2-:OT:RR:NC:N2:201
Mike Kim
K&G Customs Service Inc.
5935 Buford Highway, Suite 300
Norcross, GA 30071
RE: The tariff classification of a connecting rod from South Korea
Dear Mr. Kim:
In your letter dated April 4, 2025, you requested a tariff classification ruling on behalf of your client DYP AL
INC.
The item under consideration has been identified as a “connecting rod”. A connecting rod is the part of a
piston engine which connects the piston to the crankshaft. Together with the crank, the connecting rod
converts the reciprocating motion of the piston into the rotation of the crankshaft. The connecting rod is
attached to the piston by a swiveling wrist pin. The pin is mounted within the piston.
The applicable subheading for the connecting rod will be 8409.91.5010, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for “Parts suitable for use solely or principally with the engines of
heading 8407 or 8408: Suitable for use solely or principally with spark-ignition internal combustion piston
engines (including rotary engines): Other: To be installed in vehicles of subheading 8701.21, 8701.22,
8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704: Other: Connecting rods”. The rate of duty will
be 2.5% ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, 9903.01.25, in addition to subheading
8409.91.5010, HTSUS, listed above.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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 Matthew Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division