10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N268324 N2 Ruling Active

The tariff classification of a tube assembly oil cooler from South Korea

Issued September 21, 2015 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N2 N268324 (September 21, 2015)

Tariff classification

HTS codes: 8708.99.8180

Headings: 8708

Product description

The item under consideration has been identified as a Tube Assembly Oil Cooler (Item Code 254702M501), which is used in a passenger vehicle. It is an assembly consisting of a steel feed pipe, a steel return pipe, a rubber hose, a steel flange, a steel mounting clip and a steel bracket. Transmission oil flows from the feed pipe to the oil cooler. The cooled oil then flows back to the transmission through the return pipe.

Full text

N268324 September 21, 2015 CLA-2-87:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Young-bin Oh Hyundai Motor Company 231, Yangjae 2-dong Seocho-gu, Seoul ASI/KR/KS013 South Korea RE: The tariff classification of a tube assembly oil cooler from South Korea Dear Mr. Oh, In your letter dated September 2, 2015, you requested a tariff classification ruling. The item under consideration has been identified as a Tube Assembly Oil Cooler (Item Code 254702M501), which is used in a passenger vehicle. It is an assembly consisting of a steel feed pipe, a steel return pipe, a rubber hose, a steel flange, a steel mounting clip and a steel bracket. Transmission oil flows from the feed pipe to the oil cooler. The cooled oil then flows back to the transmission through the return pipe. The applicable classification subheading for Tube Assembly Oil Cooler (Item Code 254702M501) will be 8708.99.8180, 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: Other: Other: Other: Other: Other: Other.” The general 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://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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N268324

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.