The tariff classification of a turbocharger flange from China

 N323651 February 1, 2022 CLA-2-87:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8708.99.8180; 9903.88.03 Jeremie Klein GDLSK LLP 599 Lexington Ave New York, NY 10022 RE: The tariff classification of a turbocharger flange from China Dear Mr. Klein: In your letter, January 11, 2022, you requested a tariff classification ruling on behalf of your client, Flexible Metal, Inc. The items under review are Aluminum Turbocharger Flanges (Part Number FLG-0020-AL-5011 and FLG-0020-AL-5012), which are specifically designed to be used with a charge air cooler assembly of a Cadillac HF V6 engine. The charge air cooler assembly is located between the turbocharger and the air inlet manifold, and functions to reduce the air inlet temperature from the turbocharger, resulting in increased air density and engine efficiency. The turbocharger flanges are directly connected to the turbocharger and air inlet manifold. You state the flanges are located on the left and the right side of the engine, but for purposes of this classification request, you note that there are no discernable differences between the two components. The applicable subheading for the Aluminum Turbocharger Flanges (Part Numbers FLG-0020-AL-5011 and FLG-0020-AL-5012) 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% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8708.99.8180, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8708.99.8180, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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