The tariff classification of a motor vehicle Cover, Exhaust Manifold and a motor vehicle Protector, Exhaust Manifold from Japan

NY G84910 December 5, 2000 CLA-2-87:RR:NC:MM:101 G84910 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Ms. Brenda K. Osborne Manager, Customs Compliance Mitsubishi Motor Sales of America, Inc. 6400 Katella Avenue Cypress, California 90630-5208 RE: The tariff classification of a motor vehicle Cover, Exhaust Manifold and a motor vehicle Protector, Exhaust Manifold from Japan Dear Ms. Osborne: In your letter dated November 14, 2000 you requested a tariff classification ruling. You submitted diagrams and literature of the following motor vehicle parts: Part Number MR385724 - Cover, Exhaust Manifold Part Number MR481817 - Protector, Exhaust manifold. You state that the above parts are for use in passenger vehicles including Sport Utility Vehicles. The Cover, Exhaust Manifold is a metal body stamping that fits over the exhaust manifold. You have provided a description of the item from the Auto Fundamentals book - "to prevent heat damage to various components under the vehicle and to prevent the transfer of heat to the passenger compartment, heat shielding is used on modern vehicles. Heat shields generally consist of sheet metal housings placed around the hottest parts of the system…." This part imported by Mitsubishi, you state, does not contain weld marks but are simple metal stampings. The Protector, Exhaust Manifold is very similar to the Cover, Exhaust Manifold except that depending upon the specific part number the item can be used to fit over a hose or the rear flood. In all cases the item is a metal body stamping that serves the purpose of a heat shield. You state that you believe that both parts should be classified under HTS 8708.29.5010, which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Stampings. The applicable subheading for the Cover, Exhaust Manifold and the Protector, Exhaust Manifold 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