The tariff classification of automotive gaskets for engines from Germany

N012258 June 29, 2007 CLA-2-84:RR:E:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8409.91.5080 Mr. Robert Reseter, Customs Manager Porsche Cars North America 980 Hammond Drive, Suite 1000 Atlanta, GA 30328 RE: The tariff classification of automotive gaskets for engines from Germany Dear Mr. Reseter, In your letter dated June 5, 2007, you requested a tariff classification ruling. You submitted product specifications with your request. The item concerned is an automotive gasket used on a spark-ignition, internal combustion engine. The gasket is made of stamped, sheet steel. It forms a seal between the mounting surfaces of an electronically controlled throttle body and the engine intake manifold tube. In your ruling request you suggest that the gasket should be classified under 8409.91.5080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the engines of 8407 or 8408: Other: Suitable for use solely or principally with spark-ignition internal combustion engines: Other: For vehicles under the subheadings 8701.20, or heading 8702, 8703, or 8704: Other, Other.” We agree with your classification. The applicable classification subheading for the gasket will 8409.91.5080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the engines of 8407 or 8408: Other: Suitable for use solely or principally with spark-ignition internal combustion engines: Other: For vehicles under the subheadings 8701.20, or heading 8702, 8703, or 8704: 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 Patrick Wholey at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division