The tariff classification of a coolant manifold assembly from South Korea; Correction to Ruling Number N360440

N361850
June 23, 2026
CLA-2-84:OT:RR:NC:N1:102
CATEGORY: Classification
TARIFF NO.: 8481.90.9085
Kyung-jin Moon JINSOL Customs Consulting & Logistic Service 129, Gaetbeol-ro Yeonsu-gu, Incheon 21999 South Korea RE: The tariff classification of a coolant manifold assembly from South Korea; Correction to Ruling Number N360440 Dear Mr. Moon: This letter replaces Ruling Number N360440 dated April 28, 2026, which previously addressed the classification of the coolant manifold assembly. This submission provides additional information concerning the application of the product. The Model W68 coolant manifold assembly consists of three rectangular shell components and an additional fourth component. These components incorporate specially designed pathways for coolant circulation and storage and provide mounting points for items such as a coolant pump and a valve. Once these components are incorporated into the layered assembly and it is installed onto an engine of a motor vehicle, the assembly regulates and maintains the optimal temperature range for elements of a drivetrain system, including the battery, power electronics, and motor. In your letter, you suggest classifying the coolant manifold assembly in heading 8708, Harmonized Tariff Schedule of the United States (HTSUS), which provide for parts of vehicles. We disagree. Section Note 2(e) to Section XVII excludes machinery and apparatus of headings 8401 to 8479 and articles of heading 8481 or 8482. As a result, classification of the assembly in heading 8708, HTSUS, is precluded. The coolant manifold assembly is an integral component of a system analogous to a thermal management system, which was previously classified under HTSUS heading 8481, which provides for valves and similar appliances. See New York Ruling Letter N327826, dated August 31, 2022. Consequently, note 2 to Section XVI must be applied.

Note 2 to Section XVI, in relevance, states that note 1 to this section, note 1 to chapter 84 and note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules: (a) Parts which are goods included in any of the headings of chapter 84 or 85 (other than headings 8409,8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings; (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of the same heading (including a machine of heading machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517, and parts which are suitable for use solely or principally with the goods of heading 8524 are to be classified in heading 8529. Given that there is no specific HTSUS heading for the subject coolant manifold assembly, this product is classified in accordance with Note 2(b) to Section XVI within HTSUS heading 8481, which provides for parts of valves and similar appliances. The applicable subheading for the coolant manifold assembly will be 8481.90.9085, 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: Parts: Other: Other: Other: Other. The general rate of duty will be Free. 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 Sandra Martinez at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division