The tariff classification of a water temperature control assembly from South Korea

N271217 December 24, 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 water temperature control assembly from South Korea Dear Mr. Oh, In your letter dated December 4, 2015, you requested a tariff classification ruling. The item under consideration has been identified as a Water Temperature Control Assembly (WTCA) (Item Code 25600-2E000), which is a component of a passenger vehicle consisting of an aluminum housing, a thermistor, and fittings. It serves as a pathway for the cooling water (coolant) to circulate from the engine to the radiator, the heater and the oil cooler. You state that the WTCA does not incorporate any kinds of valves and does not function as one, nor does it have a thermostat controlling the cooling water flow. The WTCA is situated on the engine head and assembled with three bolts. Although you refer to this assembly as a water temperature control, this office notes that the item under consideration is just a pathway for the coolant to travel from the engine to the radiator, the heater, and the oil cooler. The applicable classification subheading for the Water Temperature Control Assembly (WTCA) (Item Code 25600-2E000) 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 of bodies (including cabs): 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