The tariff classification of an automobile windshield and headlamp cleaning assembly from South Korea

N266171 July 17, 2015 CLA-2-84:OT:RR:NC:N1:405 CATEGORY: Classification TARIFF NO.: 8424.89.0000 Young bin-oh Hyundai Motor Company 231, Yangjae 2-dong Seocho-gu, Seoul South Korea RE: The tariff classification of an automobile windshield and headlamp cleaning assembly from South Korea Dear Mr. Oh: In your letter dated June 26, 2015, you requested a tariff classification ruling. The merchandise under consideration is referred to as a Reservoir and Pump Assy-Headlamp Washer and identified as item code 98610B1500. Based on the information provided it appears that the subject assembly is essentially comprised of two plastic reservoirs, a motor-driven headlamp pump, a motor-driven windshield pump, and a level switch, as well as various hoses, clamps and connectors. When activated by the driver, washer fluid is pumped from the reservoir and sprayed through the hose to the appropriate location. Although you indicate that this assembly is imported without a jet nozzle, it does, in fact, have the essential character of a complete washer assembly. The applicable subheading for the automobile windshield and headlamp cleaning assembly will be 8424.89.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Other appliances: Other. The rate of duty will be 1.8 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 April Cutuli at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division