The tariff classification of pipes for vehicle exhaust systems from Germany

N259177 December 5, 2014 CLA-2-87:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8708.99.8180 James MacNeill, Senior HTS Classification Analyst MacNeill Consulting Services P.O. Box 1214 Bristol, CT 06011-1214 RE: The tariff classification of pipes for vehicle exhaust systems from Germany Dear Mr. MacNeill, In your letter dated November 10, 2014, you requested a tariff classification ruling on behalf of Detroit Diesel Corporation of Detroit, Michigan.The items under consideration have been identified as an Exhaust Gas Recirculation (EGR) Valve to EGR Cooler Pipe (EVEC Pipe) (Part # A4601422104) and an EGR Cooler to Air Intake Manifold Pipe (ECAI Pipe) (Part # A4721402708). As stated in your request, the EGR Valve to EGR Cooler Pipe and the EGR Cooler to Air Intake Manifold Pipe both function to transport exhaust gas within the EGR System of a diesel engine of a truck. The EVEC Pipe is situated between the EGR Valve and the EGR Cooler. The ECAI Pipe is situated between EGR Cooler and the Air Intake Manifold. Both pipes are made of steel and are bent to shape and specifically sized for their application within the EGR System. The EVEC Pipe is approximately 216 millimeters (mm) in overall length, with flanged fittings at both ends. The EVEC Pipe connects at one end to the EGR Cooler, and at the end to another pipe used within the EGR system. It functions to carry hot exhaust gas from the exhaust manifold, via the EGR Valve to the EGR Cooler. The ECAI Pipe is approximately 673 (mm) in length, with a flared opening at one end and a tapered opening at the other end. The ECAI Pipe connects at its flared end to other pipes which in turn connect to the EGR Cooler, and at its tapered end to the Air Intake Manifold. The ECAI pipe functions to carry cooled exhaust back to the Air Intake Manifold to eventually be re-burned in the engine. The applicable subheading for the Exhaust Gas Recirculation (EGR) Valve to EGR Cooler Pipe (EVEC Pipe) (Part # A4601422104) and an EGR Cooler to Air Intake Manifold Pipe (ECAI Pipe) (Part # A4721402708) will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other.” The general 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 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, please contact National Import Specialist Matthew Sullivan at matthew.sullivan@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division