The tariff classification of a cooling manifold from South Korea

N360440
April 28, 2026
CLA-2-87:OT:RR:NC:N2:206
CATEGORY: Classification
TARIFF NO.: 8708.99.8180
Kyung-jin Moon JINSOL Customs Consulting & Logistic Service 129, Gaetbeol-ro Yeonsu-gu, Incheon 21999 South Korea RE: The tariff classification of a cooling manifold from South Korea Dear Mr. Moon: In your letter dated April 5, 2026, you requested a tariff classification ruling on behalf of INZI Controls. The subject merchandise is a coolant manifold assembly, Model W68, identified by Part Numbers 1923870-00-F (TESLA) and WDA-566878 (INZI), used in passenger vehicles. It is installed in the engine compartment of a vehicle by means of a three-point bolt fastening method for the purpose of coolant storage and coolant temperature control within the vehicle thermal management system. In conjunction with the coolant pump and coolant valve, the assembly distributes and circulates coolant to various parts of the vehicle. In addition, it provides mounting seats (connection interfaces) at the ends of the manifold passages for the attachment of components such as the pump, valve, sensor, and connector. By performing these functions, the assembly supports the cooling, and when necessary, heating, of drivetrain-related components including the battery, power electronics (PE), and motor, thereby helping maintain such components within an appropriate temperature range. The coolant manifold is made predominantly of polypropylene resin with some steel and aluminum inserts amounting to less than 15 percent of the total weight. The applicable subheading for the cooling assembly, Model W68, 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 percent ad valorem. The 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/.

This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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) James P. Forkan Director National Commodity Specialist Division