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E83886 E8 Ruling Active

The tariff classification of an Engine Plate Cover and a Toothed Belt Cover from Germany

Issued July 21, 1999 by U.S. Customs and Border Protection.

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E8 E83886 (July 21, 1999)

Tariff classification

HTS codes: 8708.99.8080

Headings: 8708

Product description

You submitted a drawing for each of the parts. The Engine Plate Cover - Part Number 113 119 517 R (identified on Drawing Number 517-19 #17) is made of metal and covers part of a gas engine. The Toothed Belt Cover - Part Number 026 109 107 B (identified on Drawing Number107-12 #1) is made of plastic and is used to protect and cover a toothed belt and pulley on a gas engine.

CBP rationale

The applicable subheading for the Engine Plate Cover will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other. The applicable subheading for the Toothed Belt Cover will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other.

Full text

NY E83886 July 21, 1999 CLA-2-87:RR:NC:MM:101 E83886 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Ms. Martha L. Brown Volkswagen of America 3800 Hamlin Road - 4E03 Auburn Hills, Michigan 48326 RE: The tariff classification of an Engine Plate Cover and a Toothed Belt Cover from Germany Dear Ms. Brown: In your letter dated June 18, 1999 you requested a tariff classification ruling. You submitted a drawing for each of the parts. The Engine Plate Cover - Part Number 113 119 517 R (identified on Drawing Number 517-19 #17) is made of metal and covers part of a gas engine. The Toothed Belt Cover - Part Number 026 109 107 B (identified on Drawing Number107-12 #1) is made of plastic and is used to protect and cover a toothed belt and pulley on a gas engine. The applicable subheading for the Engine Plate Cover will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other. The rate of duty will be 2.5% ad valorem. The applicable subheading for the Toothed Belt Cover will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other. The rate of duty will be 2.5% ad valorem. 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 Robert DeSoucey at 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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