The tariff classification of a Vehicle Coolant Return System from China

NY I85452 August 20, 2002 CLA-2-87:RR:NC:MM:101 I85452 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Ms. Valerie Ficarelle Woltmann & Bonventre, Inc. 149-15 177th Street Jamaica, New York 11434 RE: The tariff classification of a Vehicle Coolant Return System from China Dear Ms. Ficarelle: In your letter dated August 16, 2002 you requested a tariff classification ruling on behalf of your client Interdynamics Inc. You submitted a sample of a Vehicle Coolant Return System. The item contains a plastic container, a metal mounting bracket and hose. It is designed for use in the engine compartment of a motor vehicle and it prevents over-heating and anti-freeze loss in the summer and winter. The plastic container has a 1½ quart fluid capacity. After the container is mounted the tube is attached to the radiator. The applicable subheading for the Vehicle Coolant Return System 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division