The tariff classification of vehicle parts from Japan

N009216 April 10, 2007 CLA-2-87:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Laurie Peach, Manager-Customs American Honda Motors 1919 Torrance Blvd. Torrance, CA 90501-2722 RE: The tariff classification of vehicle parts from Japan Dear Ms. Peach, In your letter dated April 3,2007, you requested a tariff classification ruling. The items concerned are a Reserve Tank (Part # 19101-RZA-A00) and Reserve Tank Cap (Part # 19102-RNA-A00). The Reserve Tank is a plastic container which functions to temporarily hold overflowing engine coolant from a vehicle radiator when the pressure in the cooling system is high. The Reserve Tank Cap is a plastic cap with a hole in the center that is used to close the opening in the top of the Reserve Tank. The hole in the cap is necessary to allow transfer of coolant into and out of the Reserve Rank via a tubing system. The applicable classification subheading for the Reserve Tank (Part # 19101-RZA-A00) and Reserve Tank Cap (Part # 19102-RNA-A00) will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Other parts …: Other: Other: Other: Other: Other: Other”. The rate of duty will be 2.5%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division