July 6, 2005 CBP Bulletin Notice on Oil Pan Drain Plugs
In the July 6, 2005 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 39, No. 28), CBP issued a notice revoking a classification ruling on oil pan drain plugs. CBP states that it is also revoking any treatment it has previously accorded to substantially identical transactions that are contrary to its position in this notice.
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According to CBP, the revocation is effective for merchandise entered or withdrawn from warehouse for consumption on or after 60 days after July 6, 2005. CBP also states that this notice covers any rulings on the subject merchandise that may exist but have not been specifically identified.
Revocation of Classification Ruling
Oil Pan Drain Plugs. At issue are two oil pan drain plugs of steel construction, one with a fluoroelastomer (plastic) sealing ring and the other with a HNBR (rubber) sealing ring. These articles screw into the bottom of an internal combustion engine's oil pan by means of a wrench and permit the engine's oil to be drained and replaced.
CBP is issuing HQ 967560 in order to revoke NY K83555 and reclassify the drain plugs in HTS 8409.91.5080 as "other parts suitable for use solely or principally with the engines of heading 8407 or 8408, etc." rather than in HTS 8708.99.8080 as "other parts and accessories of the motor vehicles of headings 8701 to 8705."
CBP states that the available information indicates that the subject drain plugs are designed for use principally with internal combustion piston engines of the type provided for in heading 8407 and are integral, constituent parts thereof. Therefore, under the authority of General Rule of Interpretation (GRI) 1 and HTS Section XVI, Note 2(b), the subject drain plugs are provided for in heading 8409.
(See ITT's Online Archives or 05/03/05 news, 05050335, for BP summary of the proposed revocation.)
new: 8409.91.5080, 2.5%; previous: 8708.99.8080, 2.5%
July 6, 2005 CBP Bulletin (Vol. 39, No. 28) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2005/vol39_07062005_no28/