N021237 N0 Ruling Active

The tariff classification of automotive transmission and engine coolant assemblies from Mexico.

Issued January 16, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.99.8180

Headings: 8708

Product description

You included schematic materials and a full description with your request. The merchandise at issue is referred to as automotive transmission and engine oil coolant assemblies. The assemblies consist of aluminum tubing which is cut to size and expanded at the ends to accept rubber hose fittings which are attached. The entire assembly is shaped to the specifics of the automobile manufacturer and tested prior to export to the US. The assemblies are not considered to be a part of the transmission or engine of the automobiles for which they are designed.

CBP rationale

The applicable subheading for the automotive transmission and engine oil coolant assemblies will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of the motor vehicles of headings 8701 to 8705: other parts and accessories: other: other: other: other, other.

Full text

N021237 January 16, 2008 CLA-2-87:OT:RR:E:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Ms. Courtney Brown Star USA, Inc. 250 North Davis Rd. Ashland, OH 44805 RE: The tariff classification of automotive transmission and engine coolant assemblies from Mexico. Dear Ms. Brown: In your letter dated December 27, 2007 you requested a tariff classification ruling. You included schematic materials and a full description with your request. The merchandise at issue is referred to as automotive transmission and engine oil coolant assemblies. The assemblies consist of aluminum tubing which is cut to size and expanded at the ends to accept rubber hose fittings which are attached. The entire assembly is shaped to the specifics of the automobile manufacturer and tested prior to export to the US. The assemblies are not considered to be a part of the transmission or engine of the automobiles for which they are designed. The applicable subheading for the automotive transmission and engine oil coolant assemblies will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of the motor vehicles of headings 8701 to 8705: other parts and accessories: other: other: other: other, other. The general rate of duty will be 2.5 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 Mark Palasek at 646-733-3013. 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 →