The tariff classification of Automotive Heater Cores from Thailand

NY L80343 October 21, 2004 CLA-2-87:RR:NC:MM:101 L80343 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Pete Mento Expeditors Tradewin, LLC 1015 Third Avenue, 12th Floor Seattle, WA 98104 RE: The tariff classification of Automotive Heater Cores from Thailand Dear Mr. Mento: In your letter dated October 14, 2004 you requested a tariff classification ruling on behalf of Showa Aluminum Corporation of America in Ohio. The item is an automotive heater core. It is composed of aluminum and is used in conjunction with an air conditioning system in an automobile. The air system has the capacity to both heat and cool the air temperature in the automobile, and assists in conditioning the air in the sense that it changes the air temperature in the vehicle. The heater core is also used in automobiles without air conditioning, where it functions in the same manner as the use of the air conditioning system. The applicable subheading for the automotive heater cores 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. The rate of duty will be 2.5 percent. 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