2 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of silencer assembly from South Korea
Issued September 3, 2015 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N268112 (September 3, 2015)
Tariff classification
HTS codes: 8708.92.5000
Headings: 8708
Product description
The item under consideration has been identified as Silencer Assembly (Item Code 35770-4W000), which is an exhaust system mounted underbody of a hydrogen fueled vehicle. It functions as a passageway for releasing the excess air and water (H2O) which is generated from the engine driven of hydrogen fueled vehicle. Unlike a conventional vehicle, when the engine of hydrogen fueled car is operated, it generates water as a byproduct. The silencer expels the generated water to the outside. The pipe does not include any type of catalyst or purifier, since it is solely a passageway for the air and the water byproducts.
CBP rationale
The applicable subheading for the Silencer Assembly (Item Code 35770-4W000) will be 8708.92.5000, 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: Mufflers and exhaust pipes; parts thereof: Mufflers and exhaust pipes: For other vehicles.
Full text
N268112 September 3, 2015 CLA-2-87:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8708.92.5000 Young Bin Oh Hyundai Motor Company 231, Yangjae 2-dong Seocho-gu, Seoul ASI/KR/KS013 South Korea RE: The tariff classification of silencer assembly from South Korea Dear Mr. Oh, In your letter dated August 26, 2015, you requested a tariff classification ruling. The item under consideration has been identified as Silencer Assembly (Item Code 35770-4W000), which is an exhaust system mounted underbody of a hydrogen fueled vehicle. It functions as a passageway for releasing the excess air and water (H2O) which is generated from the engine driven of hydrogen fueled vehicle. Unlike a conventional vehicle, when the engine of hydrogen fueled car is operated, it generates water as a byproduct. The silencer expels the generated water to the outside. The pipe does not include any type of catalyst or purifier, since it is solely a passageway for the air and the water byproducts. The applicable subheading for the Silencer Assembly (Item Code 35770-4W000) will be 8708.92.5000, 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: Mufflers and exhaust pipes; parts thereof: Mufflers and exhaust pipes: For other vehicles.” The general rate of duty will be 2.5 percent. 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, please contact National Import Specialist Liana Alvarez at [email protected] Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of pipe assemblies from Mexico
The tariff classification of automotive pipes from Canada.
The tariff classification of pipes for vehicle exhaust systems from Germany
The tariff classification of vehicle parts and accessories from Japan
The tariff classification of automotive front axle assemblies, rear axle assemblies, drive shaft assemblies, muffler assemblies, and brake assemblies from Germany
The tariff classification of a Muffler Stainless Steel Louver Tube from Mexico
The tariff classification of a Front Axle Assembly; Rear Axle Assembly; Drive Shaft Assembly; Muffler Assembly; Brake Assembly from Germany
The tariff classification of an Exhaust Assembly: Front Exhaust Pipe, Catalytic Converter, Intermediate Exhaust Pipe, Muffler, Tail Pipe, and Hanger Brackets from Canada
The tariff classification of Flexible Exhaust Pipes from Germany
The tariff classification of a motor vehicle Front Axle Assembly, Rear Axle Assembly, Drive Shaft Assembly, Muffler Assembly, Brake Assembly from Various Countries
Follow N268112
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.