RE: The tariff classification of pipe breather subassemblies from Mexico

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364671 September 4, 2026 CLA-2-87:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Travis Scoby Sanoh America, Inc. 1849 Industrial Drive Findlay, OH 45840 RE: The tariff classification of pipe breather subassemblies from Mexico Dear Mr. Scoby: In your letter dated August 27, 2026, you requested a tariff classification ruling. The articles under consideration are five pipe breather subassemblies designed for use in motor vehicles. Part numbers 1713A-5MR-A000, 1713A-69F-A001, 1713A-61A-A010, 1713A-6MD-A000, and 1713B-69F-A000 are identified as breather pipe subassemblies. The assemblies are designed for use in sedans and smaller motor vehicles and function to relieve internal crankcase pressure and route blow-by gasses back into the vehicle’s intake system for combustion. Part number 1713A-5MR-A000 consists of a breather pipe assembly, two water hose assemblies, and a tube clamp. Part number 1713A-61A-A010 consists of a breather pipe assembly, a water hose assembly, and a tube clamp. Part numbers 1713A-69F-A001, 1713A-6MD-A000, and 1713B-69F-A000 each consist of a breather pipe, hose clamp, and rubber breather joint. The applicable subheading for the five pipe breather subassemblies (Part numbers 1713A-5MR-A000, 1713A-69F-A001, 1713A-61A-A010, 1713A-6MD-A000, and 1713B-69F-A000) 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. 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