The tariff classification of a pressure cap from South Korea

N352953
September 12, 2025
CLA-2-87:OT:RR:NC:N2:206
CATEGORY: Classification
TARIFF NO.: 8708.99.8180; 9903.02.56
Kyung-jin Moon JINSOL Customs Consulting & Logistic Service 129, Gaetbel-ro, Yeonsu-gu, Incheon South Korea RE: The tariff classification of a pressure cap from South Korea Dear Mr. Moon: In your letter dated August 27, 2025, you requested a tariff classification ruling. which you filed on behalf of your client, Hyundai Mobis Co., Ltd. The product under consideration is “Cap Assy - Radiator” (Part Number 25330D900), which is a pressure cap mounted on the automobile coolant reservoir (radiator expansion tank). The cap serves to release or absorb coolant depending on changes in temperature and pressure. When the internal pressure is high, the pressure cap opens to release coolant. When the internal pressure is low, the pressure cap absorbs atmospheric pressure. Unlike a simple sealing cap, it incorporates a pressure control valve function, thereby ensuring the stable operation of the cooling system. It is made of nylon (PA66) and polyphthalamide (PPA). The applicable subheading for the “Cap Assy - Radiator” (Part Number 25330D900) will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other”. The general rate of duty will be 2.5 percent, ad valorem. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of South Korea will be subject to an additional ad valorem rate of duty of 15 percent. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.02.56 in addition to subheading 8708.99.8180, HTSUS, listed above.

The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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,
(for) Denise Faingar Acting Director National Commodity Specialist Division