K87502 K8 Ruling Active

The tariff classification of a water inlet for an automotive engine from Japan

Issued July 1, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8481.90.9060

Headings: 8481

Product description

The article in question is described as aluminum water inlet for use on automotive engines.

CBP rationale

The applicable subheading for the water inlet will be 8481.90.9060, HTSUS, which provides for other valve bodies.

Full text

NY K87502 July 1, 2004 CLA-2-84:RR:NC:1:102 K87502 CATEGORY: Classification TARIFF NO.: 8481.90.9060 Mr. Timothy Shepherd Nissin Customs Service, Inc. 101 Mark Street, Suite G Wood Dale, Illinois 60191 RE: The tariff classification of a water inlet for an automotive engine from Japan Dear Mr. Shepherd: In your letter dated June 29, 2004 you requested a tariff classification ruling on behalf of your client Nippon Thermostat. The article in question is described as aluminum water inlet for use on automotive engines. Based on the information you provided the water inlet is designed to house a thermostatic valve for an engine cooling system. You indicate that the water inlet is imported without the valve and offer that the inlet appears to fall to be classified in heading 8409, Harmonized Tariff Schedule of the United States (HTSUS), as a part of the engine with which the inlet will be used. A diagram and photograph were submitted. Based on the information you have provided we find that the water inlet is essentially a valve body designed to house the thermostatic valve mechanism and allow the flow of engine coolant to be controlled by completing the thermostatic valve. While the water inlet is, prima facie, a part of the engine, the inlet is more specifically provided for as a part of the valve and provided for in HTSUS heading 8481, which provides for parts of taps, cocks, valves and similar appliances. The applicable subheading for the water inlet will be 8481.90.9060, HTSUS, which provides for other valve bodies. The rate of duty is 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →