The tariff classification of an Exhaust Pipe Tip from Germany

NY D82331 September 16, 1998 CLA-2-87:RR:NC:MM:101 D82331 CATEGORY: Classification TARIFF NO.: 8708.92.5000 Mr. Robert Resetar Customs Manager Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, GA 30328 RE: The tariff classification of an Exhaust Pipe Tip from Germany Dear Mr. Resetar: In your letter dated September 7, 1998 you requested a tariff classification ruling. The part in question is an Exhaust Pipe Tip made of chrome plated steel. It measures approximately 7" x 4" x 3" (l x w x h). You have attached a picture of the part from your parts microfiche system. The applicable subheading for the Exhaust Pipe Tip will be 8708.92.5000, 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: Mufflers and exhaust pipes: For other vehicles. The rate of duty will be 2.6% ad valorem. 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