CBP Ruling F82670 — The tariff classification of automotive Air Ducts from Japan

Tariff classification

Headings: 8708

Product description

You submitted a diagram for three polypropylene plastic air ducts used on an electric storage battery for use in an automobile. The air ducts are assembled with other parts to make a complete, nickel-hydride electric storage battery used to power a hybrid electric-internal combustion powered motor vehicle manufactured by Honda Motors. The nickel-hydride metal battery will incorporate an electric cooling fan and air ducts on opposite ends of the battery. The ducts attach to the battery wall with the use of screws. Air will pass through the battery from the "In" duct and exit out the "Out" duct. The electric cooling fan, attached to the "Out" duct, will draw cooling air over the battery cells. The three parts (part numbers 1J420-PHM-000, 1J430-PHM-000, and 1J445-PHM-000) are all made of hard molded polypropylene plastic. Each duct has an affixed foam rubber gasket on its edge. Parts 1J445-PHM-000 and 1J420-PHM-000 are attached to the battery wall by means of screws. Part 1J430-PHM-000 attaches to part 1J420-PHM-000 as an extension to the "In" air duct.

CBP rationale

The applicable subheading for the Air Ducts 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 8701to 8705: Other parts and accessories: Other: Other: Other: Other…Other.

Full text

NY F82670 February 22, 2000 CLA-2-87:RR:NC:MM:101 F82670 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Mitchell Neriah Mitchell Neriah Customs Consulting Services 415 S. Prospect Avenue, Suite 110 Redondo Beach, California 90277 RE: The tariff classification of automotive Air Ducts from Japan Dear Mr.Neriah: In your letter dated February 1, 2000 you requested a tariff classification ruling. You submitted a diagram for three polypropylene plastic air ducts used on an electric storage battery for use in an automobile. The air ducts are assembled with other parts to make a complete, nickel-hydride electric storage battery used to power a hybrid electric-internal combustion powered motor vehicle manufactured by Honda Motors. The nickel-hydride metal battery will incorporate an electric cooling fan and air ducts on opposite ends of the battery. The ducts attach to the battery wall with the use of screws. Air will pass through the battery from the "In" duct and exit out the "Out" duct. The electric cooling fan, attached to the "Out" duct, will draw cooling air over the battery cells. The three parts (part numbers 1J420-PHM-000, 1J430-PHM-000, and 1J445-PHM-000) are all made of hard molded polypropylene plastic. Each duct has an affixed foam rubber gasket on its edge. Parts 1J445-PHM-000 and 1J420-PHM-000 are attached to the battery wall by means of screws. Part 1J430-PHM-000 attaches to part 1J420-PHM-000 as an extension to the "In" air duct. The applicable subheading for the Air Ducts 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 8701to 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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