N279817 N2 Ruling Active

The tariff classification of a flange bracket from Korea

Issued October 13, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8302.30.3060

Headings: 8302

Product description

The product under consideration, described as a Flange Bracket (also known as an Intermediate Flange), serves to mount a pulley to the exterior of a 6-cylinder diesel truck engine. The pulley rotates a serpentine belt that assists in cooling the engine. The flange bracket is made of cast iron, measures 10 inches long by 4 inches wide, and weighs approximately 10 lbs. In its imported condition, it is an unfinished casting that must be machined before use.

CBP rationale

The applicable subheading for the cast iron flange bracket will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like;.

Full text

N279817 October 13, 2016 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.30.3060 Mr. Todd Flees Waupaca Foundry Inc. 1955 Brunner Drive Waupaca, WI 54981 RE: The tariff classification of a flange bracket from Korea Dear Mr. Flees: In your letter dated September 21, 2016, you requested a tariff classification ruling. The product under consideration, described as a Flange Bracket (also known as an Intermediate Flange), serves to mount a pulley to the exterior of a 6-cylinder diesel truck engine. The pulley rotates a serpentine belt that assists in cooling the engine. The flange bracket is made of cast iron, measures 10 inches long by 4 inches wide, and weighs approximately 10 lbs. In its imported condition, it is an unfinished casting that must be machined before use. The applicable subheading for the cast iron flange bracket will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like;...and base metal parts thereof: other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: of iron or steel, of aluminum or of zinc. The general 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 https://hts.usitc.gov/current. 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 Barbara Kaiser at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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