The tariff classification of a motor vehicle parts from Canada

N022453 February 6, 2008 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8409.91.5080 Ray Reynolds Lee Hardeman Customs Broker, Inc. P.O. Box 45545 Atlanta, GA 30320-0545 RE: The tariff classification of a motor vehicle parts from Canada Dear Mr. Reynolds, In your letter dated January 21, 2008, you requested a tariff classification ruling on behalf of your client The Timken Company of Canton, Ohio. The items concerned are four (4) Tappet Shafts (Part #’s QT-57980, QT-59435, FAB-68005-1 and AG-79002). The Tappet Shafts are part of the hydraulic lifters which open and close the intake and exhaust valves on an internal combustion gasoline engine. Tappet Shafts QT-57980 measures 13 mm in height and 5 mm in diameter. Tappet Shafts QT-59435 measures 13 mm in height and 4 mm in diameter. Tappet Shaft FAB-68005-1 measures 11 mm in height and 5 mm in diameter. Tappet Shaft AG-79002 measures 13 mm in height and 5 mm in diameter. The applicable classification subheading for the Tappet Shafts (Part #’s QT-57980, QT-59435, FAB-68005-1 and AG-79002) will be 8409.91.5080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts…for…the engines of [motor vehicles]: Suitable for use…with spark-ignition internal combustion piston engines…: For vehicles…: 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 Mark Palasek at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division