The tariff classification of Flexible Exhaust Pipes from Germany

NY G87865 March 7, 2001 CLA-2-87:RR:NC:MM:101 G87865 CATEGORY: Classification TARIFF NO.: 8708.92.5000 Mr. Karl F. Krueger Danzas AEI Customs Brokerage Services 29200 Northwestern Highway Southfield, MI 48034 RE: The tariff classification of Flexible Exhaust Pipes from Germany Dear Mr. Krueger: In your letter dated February 19, 2001 you requested a tariff classification ruling on behalf of your client Westfalia, Inc. You submitted technical drawings and photographs of flexible stainless steel exhaust pipes for trucks. You state that Westfalia Metalformtechnik is a producer of flexible tubing in Germany. They produce flexible tubing for many different applications. One of those applications is for use in the exhaust system of semi truck tractors. You have included the drawings for parts for Peterbilt, Kenworth and Freightliner tractors showing the specifications and requirements for each. You state that based on the drawings and specifications indicating that each exhaust pipe is manufactured to length and dimensions according to the engineering drawings for the specific truck into which it will be installed, these exhaust pipes are not suitable for use in any other application. The applicable subheading for Flexible Exhaust Pipes will be 8708.92.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Mufflers and exhaust pipes: For other vehicles. 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