The tariff classification of an automotive bearing cap sub assembly from Japan.

NY L87053 September 7, 2005 CLA-2-84:RR:NC:N1:106 L87053 CATEGORY: Classification TARIFF NO.: 8409.91.5080 Ms. Dana Townsend Toyota Motor Manufacturing North America, Inc. 25 Atlantic Avenue Erlanger, KY 41018 - 3188 RE: The tariff classification of an automotive bearing cap sub assembly from Japan. Dear Ms. Townsend: In your letter dated August 18, 2005 you requested a tariff classification ruling. You submitted photographs with your request. The articles in question are designated as the automotive lower case bearing cap sub assembly, part numbers 11501-22012-00, 11501-22030-00, 11501-0D010 (trial part) and 11501-22050-00. These parts are used in the production of a 4-cylinder automotive engine. The photographs illustrate a cast aluminum part in the shape of the engine’s lower case. After importation the part is further machined at Toyota Motor Manufacturing West Virginia in various processes including rough milling, stamping, journal milling, machining datum faces and holes, finish milling, gauge checking and washing and leak testing. After the machining process, the parts are taken to the assembly line where they are bolted to the underside of the cylinder block. You state that the “sub-assembly” not only holds in place the crankshaft and associated bearings, but the oil strainer, oil filter and oil pan all bolt to the lower case as well. The bearing cap sub – assembly has the essential character of the finished product. The applicable subheading for the automotive bearing cap sub assembly will be 8409.91.5080, Harmonized Tariff Schedule of the United States (HTS), which provides for Other parts suitable for use solely or principally with the engines of heading 8407 or 8408: Other: Other: Other. The rate of duty will be 2.5 percent 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 Patrick J. Wholey at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division