8 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of an automotive bearing cap sub assembly from Japan.
Issued September 7, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L87053 (September 7, 2005)
Tariff classification
HTS codes: 8409.91.5080
Headings: 8409
Product description
You submitted photographs with your request. The articles in question are designated as the automotive lower case bearing cap sub assembly, part numbers 11501-22012-00, 11501-22030-00, 11501-0D010 (trial part) and 11501-22050-00. These parts are used in the production of a 4-cylinder automotive engine. The photographs illustrate a cast aluminum part in the shape of the engine’s lower case. After importation the part is further machined at Toyota Motor Manufacturing West Virginia in various processes including rough milling, stamping, journal milling, machining datum faces and holes, finish milling, gauge checking and washing and leak testing. After the machining process, the parts are taken to the assembly line where they are bolted to the underside of the cylinder block.
CBP rationale
The applicable subheading for the automotive bearing cap sub assembly will be 8409.91.5080, Harmonized Tariff Schedule of the United States (HTS), which provides for Other parts suitable for use solely or principally with the engines of heading 8407 or 8408: Other: Other: Other.
Full text
NY L87053 September 7, 2005 CLA-2-84:RR:NC:N1:106 L87053 CATEGORY: Classification TARIFF NO.: 8409.91.5080 Ms. Dana Townsend Toyota Motor Manufacturing North America, Inc. 25 Atlantic Avenue Erlanger, KY 41018 - 3188 RE: The tariff classification of an automotive bearing cap sub assembly from Japan. Dear Ms. Townsend: In your letter dated August 18, 2005 you requested a tariff classification ruling. You submitted photographs with your request. The articles in question are designated as the automotive lower case bearing cap sub assembly, part numbers 11501-22012-00, 11501-22030-00, 11501-0D010 (trial part) and 11501-22050-00. These parts are used in the production of a 4-cylinder automotive engine. The photographs illustrate a cast aluminum part in the shape of the engine’s lower case. After importation the part is further machined at Toyota Motor Manufacturing West Virginia in various processes including rough milling, stamping, journal milling, machining datum faces and holes, finish milling, gauge checking and washing and leak testing. After the machining process, the parts are taken to the assembly line where they are bolted to the underside of the cylinder block. You state that the “sub-assembly” not only holds in place the crankshaft and associated bearings, but the oil strainer, oil filter and oil pan all bolt to the lower case as well. The bearing cap sub – assembly has the essential character of the finished product. The applicable subheading for the automotive bearing cap sub assembly will be 8409.91.5080, Harmonized Tariff Schedule of the United States (HTS), which provides for Other parts suitable for use solely or principally with the engines of heading 8407 or 8408: Other: Other: Other. The rate of duty will be 2.5 percent 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 Patrick J. Wholey at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of composite seals for internal combustion engines from Mexico.
The tariff classification of rocker arm assembly clip from France
The tariff classification of spark engine valve stem seals from the US.
The tariff classification of a motor vehicle parts from Canada
The tariff classification of a motor vehicle parts from Canada
The tariff classification of automotive gaskets for engines from Germany
The tariff classification of an automotive engine oil jet body from Japan
The tariff classification of a plastic manifold from Taiwan
THE COUNTRY OF ORIGIN MARKING OF AUTOMOTIVE ENGINE PISTONS; ARTICLE 509
The tariff classification of automobile and motorcycle connectors and gaskets from Germany
Follow L87053
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.