The tariff classification of a thermostat housing cover and exhaust outlet connection from China.

 N301315 November 15, 2018 CLA-2-84:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8409.99.9190; 8481.90.9060; 9903.88.01; 9903.88.03 Edward Han Kintetsu World Express USA 145-68 228th Street, Unit 1 Springfield Gardens, NY 11413 RE: The tariff classification of a thermostat housing cover and exhaust outlet connection from China. Dear Mr. Han: In your letter dated October 22, 2018, you requested a tariff classification ruling on behalf of your client, Mancor PA Inc., of Allentown, Pennsylvania. The items under consideration have been identified as a Cover, Thermostat Housing (Item Number 3682667) and Connection, Exhaust Outlet (Item Number 3978390), used on Cummins ISX 15 L diesel engines. The iron thermostat housing cover is described as a part of a thermostat housing that directly mounts to the engine and interconnects with the cooling system.  A thermostat valve is installed inside the cover and the cover provides a passageway for coolant.  The gray iron exhaust outlet connection mounts to the head of the engine and connects to an exhaust elbow. It mechanically holds the exhaust piping in place and provides a passageway for exhaust gases to flow. The applicable subheading for the Connection, Exhaust Outlet (Item Number 3978390) will be 8409.99.9190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the engines of heading 8407 or 8408: Other: Other: Other: For vehicles of subheading 8701.20, or heading 8702, 8703 or 8704: Other.” The general rate of duty will be 2.5% ad valorem. In your letter, it is suggested that the thermostat housing cover should also be classified in subheading 8409.99.9190, HTSUS, which provides for parts used solely or principally with the engines of heading 8408, for vehicles of heading 8701.20, 8702, 8703, and 8704.  However, this office disagrees, as the cover is more specifically a part of a valve, i.e., a valve body. This is in concurrence with Headquarters ruling HQ 003941, where it was determined that a thermostat housing cover acts as the body of thermostat valve. As such, the applicable subheading for the Cover, Thermostat Housing (Item number 3682667), will be 8481.90.9060, HTSUS, which provides for Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof; other; other, valve bodies.  The general rate of duty will be Free. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS.  The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS.  Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974).  Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 8409.99.9190 and 8481.90.9060, HTSUS, unless specifically excluded, are subject to the additional 10 and 25 percent ad valorem rate of duty, respectively.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8409.99.9190, HTSUS and 9903.88.01, in addition to subheading 8481.90.9060, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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, please contact National Import Specialist Liana Alvarez at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division