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NY E89044

November 4, 1999

CLA-2-84:RR:NC:MM:106 E89044


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 exhaust manifold for an automotive engine from Germany.

Dear Mr. Resetar:

In your letter dated October 1, 1999 you requested a tariff classification ruling. You submitted a diagram with your request.

The article in question is an automotive component described as an exhaust manifold. You indicate that the exhaust manifold is essentially a cast aluminum-alloy reduction pipe which is used to guide exhaust gases away from the engine. The manifold connects directly onto the engine block via four down tubes, one for each exhaust opening in the engine block. The down tubes reduce into one cross tube which connects to the rest of the exhaust system, including the catalytic converter, muffler and exhaust pipe. In a telephone conversation you stated that the exhaust manifolds are for use in spark-ignition internal combustion piston engines for motor vehicles.

The applicable subheading for the exhaust manifold for an automotive engine will be 8409.91.5080, Harmonized Tariff Schedule of the United States (HTS), which provides for other 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 2.5 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 212-637-7036.


Robert B. Swierupski

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