The tariff classification of a filler oil tube from South Korea

N269840 November 13, 2015 CLA-2-87:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Young-bin Oh Hyundai Motor Company 231, Yangjae 2-dong Seocho-gu, Seoul ASI/KR/KS013 South Korea RE: The tariff classification of a filler oil tube from South Korea Dear Mr. Oh, In your letter dated October 15, 2015, you requested a tariff classification ruling. The item under consideration has been identified as a Filler Oil (Item Code 2652083660). You state in your request that the Filler Oil is mounted onto the cylinder block of a vehicle and functions as an oil inlet passage. It is constructed of steel and measures 38.1 millimeters (mm) in the outer diameter and is 380 mm in length. It is composed of a flange, pipe, filler oil and a stay. As per your e-mails to this office, the Filler Oil is designed to be used with a diesel engine and is used for fuel only. The applicable subheading for the Filler Oil (Item Code 2652083660) 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 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