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The tariff classification of a Muffler Stainless Steel Louver Tube from Mexico
Issued July 1, 2004 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardK8 K87204 (July 1, 2004)
Tariff classification
HTS codes: 8708.92.5000
Headings: 8708
Product description
You submitted pictures and technical drawings of a Stainless Steel Louver Tube to be used in a muffler for motor vehicles.
CBP rationale
The applicable subheading for the Muffler Stainless Steel Louver Tube will be 8708.92.5000, 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: Mufflers and exhaust pipes: For other vehicles: Other.
Full text
NY K87204 July 1, 2004 CLA-2-87:RR:NC:MM:101 K87204 CATEGORY: Classification TARIFF NO.: 8708.92.5000 Ms. Natasha Northrup ArvinMeritor Light Vehicle Aftermarket 100 Westwood Place, Suite 200 Brentwood, Tennessee 37027 RE: The tariff classification of a Muffler Stainless Steel Louver Tube from Mexico Dear Ms. Northrup: In your letter dated June 18, 2004 you requested a tariff classification ruling. You submitted pictures and technical drawings of a Stainless Steel Louver Tube to be used in a muffler for motor vehicles. You state that these tubes are cut to length upon importation and that there is nothing attached to the tubes. You state that you believe that these tubes are properly classified under HTS 7306.40.10 which provides for stainless steel tubes and pipes. We disagree with your proposed classification because these tubes are more properly classified under motor vehicle mufflers and exhaust pipes. The applicable subheading for the Muffler Stainless Steel Louver Tube will be 8708.92.5000, 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: Mufflers and exhaust pipes: For other vehicles: 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
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The tariff classification of automotive pipes from Canada.
The tariff classification of silencer assembly from South Korea
The tariff classification of pipes for vehicle exhaust systems from Germany
The tariff classification of vehicle parts and accessories from Japan
The tariff classification of automotive front axle assemblies, rear axle assemblies, drive shaft assemblies, muffler assemblies, and brake assemblies from Germany
The tariff classification of a Front Axle Assembly; Rear Axle Assembly; Drive Shaft Assembly; Muffler Assembly; Brake Assembly from Germany
The tariff classification of an Exhaust Assembly: Front Exhaust Pipe, Catalytic Converter, Intermediate Exhaust Pipe, Muffler, Tail Pipe, and Hanger Brackets from Canada
The tariff classification of Flexible Exhaust Pipes from Germany
The tariff classification of a motor vehicle Front Axle Assembly, Rear Axle Assembly, Drive Shaft Assembly, Muffler Assembly, Brake Assembly from Various Countries
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