The tariff classification of a motor vehicle Intercooler from Germany

NY E82538 June 1, 1999 CLA-2-87:RR:NC:MM:101 E82538 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Robert J. Resetar Customs Manager Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of a motor vehicle Intercooler from Germany Dear Mr. Resetar: In your letter dated May 18, 1999 you requested a tariff classification ruling. You submitted a diagram from your electronic parts catalog illustrating the Intercooler and its relationship to other automotive parts. The Intercooler is an aluminum finned unit, similar to a radiator, that allows air from a turbocharger to be cooled prior to entering the throttle body and then into the engine. It sits atop the engine, although this is only due to the configuration of the engine compartment. You consider the Intercooler to be a separate unit and not part of the engine. The applicable subheading for the motor vehicle Intercooler 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