The tariff classification of engine cover with an integrated water pump from Canada

N295089 March 29, 2018 CLA-2-84:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8409.91.5085 Elaine Judy Magna Powertrain of America, Inc 1235 E. Big Beaver Rd Troy, MI 48083 RE: The tariff classification of engine cover with an integrated water pump from Canada Dear Ms. Judy: In your letter dated March 12, 2018, you requested a tariff classification ruling. The item at issue is a front engine cover with an integrated water pump (Part Number 01-00-20004) used in automotive engines. You state that the engine cover is made of cast aluminum, and the water pump is incorporated into the cover prior to importation. The entire assembly is used in spark-ignition internal combustion piston engines and functions to house and protect the front portion of the engine itself. It is shaped and molded specifically to incorporate other components of the engine, such as engine crankshaft, guides, pulleys, chains, belts and gears. The water pump is designed to circulate water through the engine cooling system. The applicable subheading for the engine cover with an integrated pump (Part Number 01-00-20004) will be 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% ad valorem. 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 https://hts.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