The tariff classification of a "Core" for automotive mufflers from India

NY I87836 October 24, 2002 CLA-2-87:RR:NC:MM:101 I87836 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Jim Savoie International Metal Services 15405 Leeds Lane Houston, Texas 77040 RE: The tariff classification of a “Core” for automotive mufflers from India Dear Mr. Savoie: In your letter dated October 16, 2002 you requested a tariff classification ruling. You submitted a drawing depicting a “Core” that is to be used in the manufacture of automotive mufflers. You state that there are various lengths and a number of diameters (1½” to 5”). The cores are 22-gage electro-galvanized welded steel tubing with a zinc chromate coating that is perforated in accordance with the drawing you have enclosed. The perforated parts (2 to 3 pieces per muffler) are welded to internal baffles and steel “skin” is applied to complete the muffler. The cores, along with the fiberglass filling, are part of the silencing system of the muffler. You state that your customer desires to buy this tubing in three meter lengths and cut it to various lengths required by 50 or more sizes of mufflers. The applicable subheading for the “Core” for automotive mufflers 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 Free under Generalized System of Preferences (GSP). 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