The tariff classification of a Charge Air Cooler (CAC) from Brazil

NY G80874 August 16, 2000 CLA-2-87:RR:NC:MM:101 G80874 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Dirk Eybl Manager Financial Analysis Behr Heat Transfer Systems, Inc. Engine Cooling Systems Division 4500 Leeds Avenue, Suite 101 Charleston, South Carolina 29405-8521 RE: The tariff classification of a Charge Air Cooler (CAC) from Brazil Dear Mr. Eybl: In your letter dated July 25, 2000 you requested a tariff classification ruling. You submitted pictures of the Charge Air Cooler, that is a product used in order to improve engine combustion efficiency. The Charge Air Cooler is an air-to-air heat exchanger, all aluminum, for the purpose of cooling down the exhaust gas from a diesel engine to recirculate the air into the engine for a second burning to reduce emissions. The Charge Air Cooler reduces the temperature of the turbo-boosted air before it enters the combustion chamber. Compressed air from the turbocharger is cooled by ambient air flowing over the cold fins which dissipates heat from the hot fins in the Charge Air Cooler. This cooled, compressed air from the Charge Air Cooler flows into the intake side of the engine. The applicable subheading for the Charge Air Cooler 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