The tariff classification of a Dipstick Tube Guide from Germany

NY E81104 May 5, 1999 CLA-2-87:RR:NC:MM:101 E81104 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 a Dipstick Tube Guide from Germany Dear Mr. Resetar: In your letter dated April 22, 1999 you requested a tariff classification ruling. You submitted a diagram from your technical manual of a Dipstick tube Guide. The tube is made of an aluminum alloy which is threaded on one end. The tube is screwed into a threaded opening on the edge of the engine block. The tube functions as a holder for the dipstick. The opening in the engine block allows the dipstick to pass through into the oil pan. The applicable subheading for the Dipstick Tube Guide 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 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division