The tariff classification of a FX 480 Split Flange Kit from Canada

NY H86396 January 16, 2002 CLA-2-73:RR:NC:MM:101 H86396 CATEGORY: Classification TARIFF NO.: 7326.90.8586 Ms. Wendy L. Burns Northern Customs Services P.O. Box 331 Lewiston, New York 14092 RE: The tariff classification of a FX 480 Split Flange Kit from Canada Dear Ms. Burns: In your letter dated December 13, 2001 you requested a tariff classification ruling on behalf of your client The Flangeman Inc. You submitted a sample of a FX 480 Split Flange Kit. You state that the kit will be used in the assembly of an automobile exhaust pipe inlet to the manifold connection. The kit consists of the following: 1 Split Flange 1 Gasket 2 Bolts with their nuts 2 Spring spacers All parts, you state, are composed of non-alloy steel. The applicable subheading for the FX 480 Split Flange Kit will be 7326.90.8586, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of iron or steel: Other: Other: Other: Other…Other. The rate of duty will be 2.9% ad valorem The components can be classified as a kit. . 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division