The tariff classification of Washer Fluid Tank Cap from Germany

NY D86147 January 20, 1999 CLA-2-87:RR:NC:MM:101 D86147 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of Washer Fluid Tank Cap from Germany Dear Mr. Resetar: In your letter dated December 16, 1998 you requested a tariff classification ruling. You submitted a sample of the Washer Fluid Tank Cap and a diagram from you parts microfiche system. The Washer Fluid Tank Cap is made of plastic. There are two plastic fittings inserted through two holes in top of the cap. On one of the fittings is attached a flexible plastic hose, approximately 130 mm in length. At the end of this hose is a small plastic device which is a combination Strainer/Check Valve. Washer fluid is drawn up through the strainer, tube and out the cap via the suction created from the washer fluid motor. The strainer prevents any large objects from being lodged in the tube and causing a blockage. The check valve prevents fluid that is drawn up into the tube from draining back down into the washer fluid tank when the system is not in use. The applicable subheading for the Washer Fluid Tank Cap 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: Other...Other. The rate of duty will be 2.5% 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. After January 28, 1999 the telephone number will be changed to 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division