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NY D83802

October 27, 1998

CLA-2-84:RR:NC:MM:106 D83802


TARIFF NO.: 8409.91.5080

Mr. Robert J. Resetar
Porsche Cars North America, Inc.
980 Hammond Drive
Suite 1000
Atlanta, Georgia 30328

RE: The tariff classification of an oil pan drain plug for an automobile from Germany.

Dear Mr. Resetar:

In your letter dated October 20, 1998 you requested a tariff classification ruling. You submitted a sample with your request.

The article in question is an oil pan drain plug for an automobile, which is made from steel and coated to inhibit oxidation. The plug is cylindrical in shape and is approximately 27 mm in diameter by 27 mm in length. It screws into the bottom of the engine oil pan and is removed to allow engine oil to drain and is then refastened to the oil pan. The outside end of the plug has a hex head for removing and installing by the use of a wrench. In the center of the inside of the plug is a magnetic pin. You indicate that the function of this pin is to attract fine metal particles in order to prevent premature wear or damage of an engine if recirculated in the engine oil.

Your sample will be returned to you under separate cover, as you requested.

The applicable subheading for the oil pan drain plug for an automobile will be 8409.91.5080, Harmonized Tariff Schedule of the United States (HTS), which provides for parts suitable for use solely or principally with the engines of heading 8407 or 8408: suitable for use solely or principally with spark-ignition internal combustion piston engines: for vehicles of subheading 8701.20, or heading 8702, 8703 or 8704... other... other. The rate of duty will be 2.6 percent ad valorem.

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, contact National Import Specialist Patrick J. Wholey at 212-466-5668.


Robert B. Swierupski

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