The tariff classification of Extendafill from Canada

N284871 April 28, 2017 CLA-2-87:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Michael Dahm Senior Trade Advisor Cole International USA, Inc. 2094 Grand Island Blvd Grand Island, NY 14072-2170 RE: The tariff classification of Extendafill from Canada Dear Mr. Dahm, In your letter dated March 24, 2017, you requested a tariff classification ruling on behalf of your client Belcarol Solutions of Alberta, Canada. A sample and other advertising materials have been provided with your request. Per your request, the sample will be retained by this office. The item under consideration has been identified as an Extendafill, which is a fuel tank extender. You state in your request that Extendafill is designed to be used primarily on mobile homes, but can also be used with other vehicles. It measures 5 ½ inches long, has an internal and external thread, and is imported with a gasket and a lock pin. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. GRI 3(a) states in pertinent parts, “The heading which provides the most specific description shall be preferred to headings providing a more general description.” You suggested classification of the Extendafill under subheading 7616.99.5190, HTSUS. Based on the information available to our office regarding the Extendafill that is used to prevent damage while filling fuel tanks, the subject article is not classifiable under heading 7616, HTSUS, which provides for other articles of aluminum.  Heading 7616 covers a wide range of aluminum articles that are not more specifically provided for elsewhere in the HTSUS.  The Extendafill under consideration is not classifiable in heading 7616 (and therefore subheading 7616.99.5190), HTSUS, because the merchandise in question is provided for more specifically in another heading of the HTSUS. The applicable subheading of Extendafill will be 8708.99.8180, 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%. The applicable classification subheading 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/current. 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, Steven A. Mack Director National Commodity Specialist Division