CLA-2-87:OT:RR:NC:N2:201

Victor Jimenez
Global Customs & Logistics LLC
9902 Crystal Court, Suite 108
Laredo, TX 78045

RE: The tariff classification of an intake manifold with a throttle body for an automobile from Mexico

Dear Mr. Jimenez:

In your letter dated July 17, 2025, you requested a tariff classification ruling on behalf of your client Hyundai Kefico Mexico. You provided photographs and descriptions of the main components and a flowchart of the manufacturing process.

The item under consideration has been identified as an automotive intake manifold with throttle body, Part No. 9063261037. It is made of plastic polymer. In your request you state that this part is specifically designed with an integrated throttle body assembly (aluminum housing), variable intake solenoid (VIS) valve, purge control solenoid valve (PCSV) and manifold absolute pressure sensor among other parts such as hoses, screws, and supports. The throttle body contains a butterfly valve controlled electronically to regulate airflow, an electronic sensor and actuator.

The article is made for gasoline powered internal combustion engines. The manifold distributes a mixture of air and fuel to the intake ports of the engine. The unit is imported fully assembled. It is not designed for universal use and is intended specifically for OEM automotive applications.

Intake Manifold Assembly Process

Incoming Material Shell Inspection Vibration Process Shells Inlet Sub-Assembly Process Inlet Inspection Module Process Hoses Installation Final Components Installation Inspection 100% Inspection 200% Finish Good Material Packaging Process

The applicable subheading for Intake Manifold with Throttle Body, Part No. 9063261037, 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 (excluding furnaces, ovens and other equipment for heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof: Parts: Of heat exchange units.” The general rate of duty will be free.

Products of Mexico as provided by heading 9903.01.01 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(a), HTSUS, other than products classifiable under headings 9903.01.02, 9903.01.03, 9903.01.04, and 9903.01.05, HTSUS, will be subject to an additional 25 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.01, in addition to subheading 8419.90.3000, HTSUS, listed above. Articles that are entered free of duty under the terms of general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be subject to the additional ad valorem duties provided for in heading 9903.01.01. If your product is entered duty free as originating under the USMCA, you must report heading 9903.01.04, HTSUS, in addition to subheading 8419.90.3000, HTSUS.

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. At this time, products from all countries will be subject to an additional 10 percent ad valorem rate of duty. Your product falls within an excepted subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.27, in addition to subheading, in addition to subheading 8419.90.3000, HTSUS, listed above.

The tariffs and additional duties cited above are current as of this ruling’s issuance. 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,

(for)
James Forkan
Acting Director
National Commodity Specialist Division