The tariff classification of a Muffler Stainless Steel Louver Tube from Mexico

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