N243010 N2 Ruling Active

The tariff classification of a plastic panel manifold from The United States

Issued July 10, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.29.5060

Headings: 8708

Product description

Your supplied sample will be returned as per your request. The item under consideration has been identified as a plastic panel (Part 5820-01) also referred to as a manifold. The manifold measures approximately 9 ½ inches in length, 2 ¼ inches in depth and 5 ¼ inches in width. The manifold has pre-cut labeled and color coded holes that allow air lines to make connections from one side of a commercial vehicle cab firewall to the other side. As per your description the panel is designed to fit in the cab firewall between the can interior and exterior. According to Norgren engineers the panel can only be installed in Daimler Freightliner Cascadia, Class 8 trucks. 

CBP rationale

The applicable subheading for the manifold (Part 5820-01 will be 8708.29.5060, 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 of bodies (including cabs): Other: Other: Other.

Full text

N243010 July 10, 2013 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.29.5060 Annelori Roder, Customs and Compliance Norgren, GT Development Corporation 425 C Street NW Auburn, WA 98001 RE: The tariff classification of a plastic panel manifold from The United States Dear Ms. Roder: In your letter dated June 6, 2013 you requested a tariff classification ruling. Your supplied sample will be returned as per your request. The item under consideration has been identified as a plastic panel (Part 5820-01) also referred to as a manifold. The manifold measures approximately 9 ½ inches in length, 2 ¼ inches in depth and 5 ¼ inches in width. The manifold has pre-cut labeled and color coded holes that allow air lines to make connections from one side of a commercial vehicle cab firewall to the other side. As per your description the panel is designed to fit in the cab firewall between the can interior and exterior. According to Norgren engineers the panel can only be installed in Daimler Freightliner Cascadia, Class 8 trucks.  The applicable subheading for the manifold (Part 5820-01 will be 8708.29.5060, 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 of bodies (including cabs): 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 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 Matthew Sullivan at (646) 733-3013. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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