The tariff classification of an Engine Oil Cooler from Germany

NY D81056 August 12, 1998 CLA-2-87:RR:NC:MM:101 D81056 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Robert J. Resetar Customs Manager Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, GA 300328 RE: The tariff classification of an Engine Oil Cooler from Germany Dear Mr. Resetar: In your letter dated July 31, 1998 you requested a tariff classification ruling. The item you have submitted for classification is an Engine Oil Cooler in two different versions: one Cooler is standard and the other has a thermostatically controlled fan attached. The function of the Oil Cooler is to lower the temperature of the engine lubricating oil. Lubricating oil is sent through a feed line via an oil pump located internally within the engine. The oil snakes through a series of tubes with aluminum fins radiating from each tube (similar to a small radiator). Ram air coming through the front vehicle inlet duct is directed through the oil cooler. The passing air cools the oil. In the lack of ram air a fan turns on. The applicable subheading for the Engine Oil Cooler will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: other parts and accessories: other: other... other. The rate of duty will be 2.6% ad valorem. In your letter of July 31, 1998 you believe this part to be classifiable under HTS 8419.50.1000 dutiable at 4.2% ad valorem. However, the Engine Oil Cooler functions in a manner similar to automotive radiators classified under HTS 8708. There is no heating or cooling component in the oil cooler therefore HTS 8419 does not apply. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Robert DeSoucey at 212-466-5667. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division