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N302803 N3 Ruling Active

The tariff classification of an EGR shell from Canada

Issued March 20, 2019 by U.S. Customs and Border Protection.

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N3 N302803 (March 20, 2019)

Tariff classification

HTS codes: 8419.90.3000

Headings: 8419

Product description

Descriptive literature was submitted. The item under consideration is referred to as an exhaust gas recirculation (EGR) system shell, part number 3400-120-123A. The rectangular shell measures 18.25 inches in length and upon importation, internal tubes and other components will be installed onto the shell. The stainless steel shell is described as the main body of an EGR system, which functions as a heat exchange device used in industrial and commercial motor vehicles.

CBP rationale

The applicable subheading for the exhaust gas recirculation (EGR) system shell, part number 3400-120-123A will be 8419.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machinery, plant or laboratory equipment, whether or not electrically heated….

Full text

N302803 March 20, 2019 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8419.90.3000 R. Kevin Williams Clark Hill PLC 130 E. Randolph Street Suite 3900` Chicago, IL 60601 RE: The tariff classification of an EGR shell from Canada Dear Mr. Williams: In your letter dated February 4, 2019, you requested a tariff classification ruling on behalf of your client Senior Operations, LLC of Bartlett, Illinois. Descriptive literature was submitted. The item under consideration is referred to as an exhaust gas recirculation (EGR) system shell, part number 3400-120-123A. The rectangular shell measures 18.25 inches in length and upon importation, internal tubes and other components will be installed onto the shell. The stainless steel shell is described as the main body of an EGR system, which functions as a heat exchange device used in industrial and commercial motor vehicles. The applicable subheading for the exhaust gas recirculation (EGR) system shell, part number 3400-120-123A will be 8419.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machinery, plant or laboratory equipment, whether or not electrically heated…., for the treatment of materials by a process involving a change of temperature, such as heating, cooking,… other than machinery or plant of a kind used for domestic purposes;…parts of heat exchange units. The general rate of duty is Free. 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 Sandra Martinez at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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