N048537 N0 Ruling Active

The tariff classification of an automotive part from Japan

Issued January 21, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.99.8180

Headings: 8708

Product description

The item under consideration has been identified as a Bellows Assembly (Part # MB548809).

Full text

N048537 January 21, 2009 CLA-2-87:OT:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Ralph Garcia, Manager-International Trade Compliance Mitsubishi Motors North America, Inc. 6400 Katella Avenue Cypress, CA 90630-5208 RE: The tariff classification of an automotive part from Japan Dear Mr. Garcia, In your letter dated January 7, 2009, you requested a tariff classification ruling. The item under consideration has been identified as a Bellows Assembly (Part # MB548809). You state in your ruling request that the assembly consists of the main bellows, one ring on each end of the bellows and a wire braid. The bellows and its sub-components are all made from stainless steel. The Bellows Assembly is a flexible, stainless steel coupling device that is installed between the engine exhaust manifold and the catalytic converter on certain Mitsubishi vehicles during the manufacturing process. It performs the function of coupling, dampening, noise reduction and compensating for misalignment between the exhaust manifold and the exhaust pipe that is caused by heat expansion within the exhaust system. The applicable classification subheading for the Bellows Assembly (Part # MB548809) will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts…of…motor vehicles…: Other parts…: Other: Other: Other: Other: Other: Other.” The rate of duty will be 2.5%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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