The tariff classification of an oil absorption device fromTaiwan

NY 856010 Sept. 14, 1990 CLA-2-87:S:N:N1:101-856010 CATEGORY: Classification TARIFF NO.: 8708.99.5090 Mr. Brian S. Soo Hoo Soo Hoo Customs Brokers 339 Ponona St. Ste.A Port Hueneme, CA 93041 RE: The tariff classification of an oil absorption device from Taiwan Dear Mr. Soo Hoo: In your letter dated August 29, 1990, on behalf of Dynacorn International Inc., Oxnard, CA, you requested a tariff classification ruling. You have submitted a sample and descriptive literature. The imported product is an oil absorption device that is affixed to the bottom of the oil pan of a motor vehicle. It is used to catch and absorb oil (or other fluids) leaking from beneath the vehicle. The device is composed of a corrugated aluminum pan (housing), an iron magnet, and foam or sponge material. The housing has a diameter of approximately six inches. In the center of the housing is the magnet that has a diameter of approximately 2 1/8 inches. The foam or sponge material fills up the rest of the housing. The apparatus is positioned below the leak and is then mounted under the vehicle (with the magnet holding it in place). Fluid drips into the pan (housing) and is absorbed by the foam or sponge material. The applicable subheading for the oil absorption device, of the type solely or principally used on motor vehicles, will be 8708.99.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of motor vehicles. The rate of duty will be 3.1 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport