CBP Ruling N015135 — The tariff classification of the Header Flange Kit from an unspecified country

Tariff classification

Headings: 7326

Product description

The merchandise is a Header Flange Kit (item number 6223). The kit consists of two (2) steel flanges, two (2) flange gaskets and several bolts used to fit the flanges and gaskets to the exhaust manifold of a vehicle. The purpose of the Header Flange Kit is to optimize the exhaust output of an automobile engine by providing each cylinder with its own mini-exhaust pipe. This prevents the back pressure that normally occurs in common exhaust manifolds. In your letter, you suggest classification of this item under heading 8708 which provides for parts and accessories of motor vehicles. However, these parts, although described as flanges, are not flanges for tariff purposes because they lack a projecting rim or a guiding function. They are more akin to washers and are therefore excluded from classification in heading 8708, Harmonized Tariff Schedule of the United States (HTSUS), by Section XVII Note 2(a), which names “joints, washers or the like of any material”. Your sample will be returned as requested.

CBP rationale

The applicable subheading for the Header Flange Kit will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other.

Full text

N015135 August 23, 2007 CLA-2-73:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8587 Mr. James Burritt Casas International Brokerage, Inc. 9355 Airway Road, Suite 4 San Diego, CA 92154-7931 RE: The tariff classification of the Header Flange Kit from an unspecified country Dear Mr. Burritt: In your letter dated July 25, 2007, on behalf of Holley Performance Products, you requested a tariff classification ruling. A sample of the kit was submitted with your ruling request. The merchandise is a Header Flange Kit (item number 6223). The kit consists of two (2) steel flanges, two (2) flange gaskets and several bolts used to fit the flanges and gaskets to the exhaust manifold of a vehicle. The purpose of the Header Flange Kit is to optimize the exhaust output of an automobile engine by providing each cylinder with its own mini-exhaust pipe. This prevents the back pressure that normally occurs in common exhaust manifolds. In your letter, you suggest classification of this item under heading 8708 which provides for parts and accessories of motor vehicles. However, these parts, although described as flanges, are not flanges for tariff purposes because they lack a projecting rim or a guiding function. They are more akin to washers and are therefore excluded from classification in heading 8708, Harmonized Tariff Schedule of the United States (HTSUS), by Section XVII Note 2(a), which names “joints, washers or the like of any material”. Your sample will be returned as requested. The applicable subheading for the Header Flange Kit will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other. The rate of duty will be 2.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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