The tariff classification of an automotive Radiator Filler Neck and Radiator Pressure Cap from India

NY L80965 December 1, 2004 CLA-2-87:RR:NC:MM:101 L80965 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Lakhdeep Deol 3033 Martins Dairy Rd. Winston-Salem, North Carolina 27107 RE: The tariff classification of an automotive Radiator Filler Neck and Radiator Pressure Cap from India Dear Mr. Deol: In your letter dated November 9, 2004 you requested a tariff classification ruling. You submitted a sample of an automotive radiator filler neck and a radiator pressure cap. The Filler Neck is made of brass and provides one end point to the coolant tube. It is fitted on top of the radiator and provides a sitting base for the pressure cap. As such, the filler neck and pressure cap sizes have to be closely coordinated so they can fit each other properly. The Pressure Cap’s function is to regulate the temperature inside the cooling system of the engine. Coolant circling the engine heats up as a result of heat dissipation in the engine and starts to expand. If it expands beyond a certain pressure, the pressure cap opens and allows it to escape out of the system into an auxiliary tank. Upon cooling the engine, a vacuum is create in the cooling system and a valve inside the cap opens up to allow the escaped coolant to return into the system and create equilibrium. The applicable subheading for the Radiator Filler Neck and Radiator Pressure Cap 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. Articles classifiable under subheading 8708.99.8080, HTS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "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