N272901 N2 Ruling Active

The tariff classification of an oil drain plug from China.

Issued March 10, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8481.80.9050

Headings: 8481

Product description

The item under consideration is the EZ Oil Drain Plug, which is used to drain engine oil from automotive and commercial vehicles engines. The EZ Oil Drain Plug replaces the factory oil plug and is installed into the engine oil pan.The oil drain plug primarily consists of a brass stem, a brass body, a brass cap, a brass stem, an o-ring, a handle with a plastic cover, a spring and a seat. The EZ Oil Drain Plug is also imported with L-shaped and straight hose ends. The hose ends allow a hose to be attached to the drain plug. It is said, the unit is designed to drain the engine oil by turning the lever in the open position, which allows the internal valve to open, thereby releasing the engine oil.

CBP rationale

The applicable subheading for the EZ Oil Drain Plug will be 8481.80.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Taps, cocks, valves and similar appliances; Other appliances; Other; Other.

Full text

N272901 March 10, 2016 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.80.9050 Mr. Oleg Meller DK Smith International Trade Inc. 1465 Kebet Way Port Coquitlam, BC V3C6L3 Canda RE: The tariff classification of an oil drain plug from China. Dear Mr. Meller: In your letter dated February 9, 2016 you requested a tariff classification ruling. The item under consideration is the EZ Oil Drain Plug, which is used to drain engine oil from automotive and commercial vehicles engines. The EZ Oil Drain Plug replaces the factory oil plug and is installed into the engine oil pan.The oil drain plug primarily consists of a brass stem, a brass body, a brass cap, a brass stem, an o-ring, a handle with a plastic cover, a spring and a seat. The EZ Oil Drain Plug is also imported with L-shaped and straight hose ends. The hose ends allow a hose to be attached to the drain plug. It is said, the unit is designed to drain the engine oil by turning the lever in the open position, which allows the internal valve to open, thereby releasing the engine oil. The applicable subheading for the EZ Oil Drain Plug will be 8481.80.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Taps, cocks, valves and similar appliances; Other appliances; Other; Other. The rate of duty will be 2 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 Sandra Martinez at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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