The tariff classification of a vehicle "Exhaust Brake" assembly from China

N016236 September 6, 2007 CLA-2-84:RR:E:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.80.9040 Ms. Susan Friend Yamato Transport USA 80 Seaview Drive Secaucus, NJ 07094 RE: The tariff classification of a vehicle “Exhaust Brake” assembly from China Dear Ms. Friend: In your letter dated August 23, 2007 you requested a tariff classification ruling on behalf of your client Jacobs Vehicle Systems. Descriptive literature was submitted. The item you plan to import is described as a vehicle “Exhaust Brake” assembly. It is comprised of a butterfly valve/housing and a pneumatic actuator. The housing is designed to be inserted between two pieces of diesel engine exhaust pipes and can be fully opened to allow exhaust flow or closed to limit exhaust flow to a predetermined back pressure. The pneumatic actuator provides the movement of the butterfly valve within the housing to open or close the exhaust pipe. The exhaust back pressure causes the engine and vehicle to slow down without the use of the regular braking system. The applicable subheading for the “Exhaust Brake” assembly will be 8481.80.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other taps, cocks, valves and similar appliances with pneumatic actuators. The rate of duty will be 2 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division