The tariff classification of muffler parts from Japan

N016351 September 21, 2007 CLA-2-84:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8487.90.0080 Mr. Chris Floersch American Honda Motor Co., Inc. 1919 Torrance Blvd. Torrance, CA 90501-2746 RE: The tariff classification of muffler parts from Japan Dear Mr. Floersch: In your letter dated August 23, 2007 you provided additional information on muffler parts which were previously ruled on in New York Ruling N015139. In N015139, dated August 16, 2007, we believed the parts were strictly for use in the vehicles of Chapter 87, Harmonized Tariff Schedule of the United States (HTSUS). The information you have now provided indicates that these parts are in fact not used in automotive vehicles, but are used with one of Honda’s general purpose engines, Model Number GX240. The applicable subheading for the muffler parts will be 8487.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other machinery parts not specified or included elsewhere in Chapter 84. The rate of duty will be 3.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division