The tariff classification of an automotive Inlet Air Cleaner from Canada

NY L82240 February 4, 2005 CLA-2-87:RR:NC:MM:101 L82240 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Ms. Judy L. Cook Toyoda Gosei North America Corporation 1400 Stephenson Highway Troy, Michigan 48083 RE: The tariff classification of an automotive Inlet Air Cleaner from Canada Dear Ms. Cook: In your letter dated January 12, 2005 you requested a tariff classification ruling on behalf of TG Kentucky LLC. You submitted a picture of an automotive Inlet Air Cleaner – Part Number 17751AB010. The Inlet Air Cleaner is a plastic injected part designed to redirect air back to the engine to reduce noise. The part does not contain either valves or filters. The applicable subheading for the Inlet Air Cleaner 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