The tariff classification of an Exhaust Seal from Germany

NY D88142 February 26, 1999 CLA-2-87:RR:NC:MM:101 D88142 CATEGORY: Classification TARIFF NO.: 7326.90.8585 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of an Exhaust Seal from Germany Dear Mr. Resetar: In your letter dated February 10, 1999 you requested a tariff classification ruling. You submitted a sample of the Exhaust Seal as well as a diagram from your parts microfiche system. The exhaust seal is a steel ring with a coating to inhibit oxidation. It is beveled on each side and has an outside diameter of approximately 2 1/2 inches. It is used to seal the exhaust pipe to the exhaust manifold. The applicable subheading for the Exhaust Seal will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of iron or steel: Other: Other: Other. The rate of duty will be 2.9% 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 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division