N027961 N0 Ruling Active

The tariff classification of a throttle body cover from India

Issued June 5, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8481.90.9080

Headings: 8481

Product description

The item in question is an electronic throttle body cover, part number 2811049. This cover incorporates a throttle position sensor and is attached to the electronic throttle body assembly that is comprised of a DC motor and a throttle plate. The throttle body assembly is essentially a valve. When the vehicle’s accelerator is depressed, the position of the throttle plate within the throttle body will change to allow more air to flow into the engine. The throttle body cannot perform as a full working throttle without the body cover. The cover transfers power from an integrated connector to motor terminals. In addition, it positions the sensor above a magnet on the throttle plate shaft. The sensor then communicates with an electronic control module (ECM) to ensure the throttle plate position correlates to the gas pedal position in the vehicle. The cover also covers and protects the electronic throttle body.

CBP rationale

The applicable subheading for the electronic throttle body cover will be 8481.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of taps, cocks, valves and similar appliances.

Full text

N027961 June 5, 2008 CLA-2-84:OT:RR:E:NC:1:102 CATEGORY: Classification TARIFF NO.: 8481.90.9080 Mr. Thomas J. O’Donnell Rodriguez O’Donnell Gonzalez & Williams, P.C. 8430 West Bryn Mawr Ave. Suite 525 Chicago, IL 60631 RE: The tariff classification of a throttle body cover from India Dear Mr. O’Donnell: In your letter dated May 8, 2008 you requested a tariff classification ruling on behalf of your client, Igarashi Motor Sales, Inc. The item in question is an electronic throttle body cover, part number 2811049. This cover incorporates a throttle position sensor and is attached to the electronic throttle body assembly that is comprised of a DC motor and a throttle plate. The throttle body assembly is essentially a valve. When the vehicle’s accelerator is depressed, the position of the throttle plate within the throttle body will change to allow more air to flow into the engine. The throttle body cannot perform as a full working throttle without the body cover. The cover transfers power from an integrated connector to motor terminals. In addition, it positions the sensor above a magnet on the throttle plate shaft. The sensor then communicates with an electronic control module (ECM) to ensure the throttle plate position correlates to the gas pedal position in the vehicle. The cover also covers and protects the electronic throttle body. The applicable subheading for the electronic throttle body cover will be 8481.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of taps, cocks, valves and similar appliances. The rate of duty is free. 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

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