D89423 D8 Ruling Active

The tariff classification of a washer fluid reservoir for a motor vehicle from Germany.

Issued March 31, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8424.90.9080

Headings: 8424

Product description

You submitted a diagram with your request. The washer fluid reservoir is a plastic container located on the side panel of the engine compartment of the motor vehicle. Its purpose is to serve as a storage container for windshield washer fluid. A fluid pump (not attached to the reservoir as imported) delivers washer fluid to the spray nozzles, via feed lines, when activated by a switch on the steering column switch assembly.

CBP rationale

The applicable subheading for the washer fluid reservoir will be 8424.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders.

Full text

NY D89423 March 31, 1999 CLA-2-84:RR:NC:MM:106 D89423 CATEGORY: Classification TARIFF NO.: 8424.90.9080 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of a washer fluid reservoir for a motor vehicle from Germany. Dear Mr. Resetar: In your letter dated March 15, 1999 you requested a tariff classification ruling. You submitted a diagram with your request. The washer fluid reservoir is a plastic container located on the side panel of the engine compartment of the motor vehicle. Its purpose is to serve as a storage container for windshield washer fluid. A fluid pump (not attached to the reservoir as imported) delivers washer fluid to the spray nozzles, via feed lines, when activated by a switch on the steering column switch assembly. The applicable subheading for the washer fluid reservoir will be 8424.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders... other. The rate of duty will be free. 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 Patrick J. Wholey at 212-637-7036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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