The tariff classification of an oil pan drain plug gasket for an automotive engine from Japan.

NY F80265 December 17, 1999 CLA-2-84:RR:NC:MM:106 F80265 CATEGORY: Classification TARIFF NO.: 8409.91.5080 Ms. Ikue Stoehr Toyota Motor Sales, U.S.A., Inc. P.O. Box 2991 Torrance, CA 90509-2991 RE: The tariff classification of an oil pan drain plug gasket for an automotive engine from Japan. Dear Ms. Stoehr: In your letter dated November 19, 1999 you requested a tariff classification ruling. You submitted a sample with your request. The article in question is an automotive engine component described as a gasket for an oil pan drain plug, identified as part number 90430-12028. The gasket is made of plastic and is circular in shape with a hole in the middle. The gasket seals fit between the oil pan and the drain plug to prevent oil leakage. You indicate that the gasket is used for the Lexus automobile, models SC300/SC400 and LS400 for the years between 1993 to 1994. The applicable subheading for the oil pan drain plug gasket will be 8409.91.5080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts suitable for use solely or principally with the engines of heading 8407 or 8408: suitable for use solely or principally with spark-ignition internal combustion piston engines: for vehicles of subheading 8701.20, or heading 8702, 8703 or 8704... other... other. The rate of duty will be 2.5 percent 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 Patrick J. Wholey at 212-637-7036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division