The tariff classification of an insert – water jacket from South Korea

N267465 August 17, 2015 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8409.91.5085 Young-bin Oh Hyundai Motor Company 231, Yangjae 2-dong Seocho-gu, Seoul ASI/KR/KS013 South Korea RE: The tariff classification of an insert – water jacket from South Korea Dear Mr. Oh, In your letter dated August 7, 2015, you requested a tariff classification ruling. The item under consideration is an Insert – Water Jacket (Item Code 211712E300). You state in your request that it is a shaped plastic article inserted into the motor vehicle’s engine cylinder block, between the cylinder and the water pipe. The insert forms a protective layer between the cylinder and the cooling pipe and prevents the coolant and other types of liquids from getting inside the cylinder. The Insert is constructed of 100% PTA (Purified Terephthalic Acid). In our further communication, you confirmed that the insert is used on spark ignition internal combustion piston engines. The applicable classification subheading for the Insert – Water Jacket (Item Code 211712E300) is 8409.91.5085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the engines of heading 8407 or 8408: Other: Suitable for use solely or principally with spark-ignition internal combustion piston engines (including rotary engines): Other: For vehicles of subheading 8701.20, or heading 8702, 8703 or 8704: 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 Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the 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 Liana Alvarez at liana.alvarez@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division