CLA-2 CO:R:C:M 951286 CMS
Robert E. Burke, Esq.
Lawrence M. Friedman, Esq.
Barnes, Richardson & Colburn
200 East Randolph Drive, Ste. 7920
Chicago, IL 60601
RE: Pistons; Diesel Engines; Compression-Ignition Internal
Combustion; Motor Vehicles; Construction; Agriculture;
Marine; Transport Of Persons; Goods; 8409.99.99
Dear Mr. Burke:
This is in response to your request dated February 13, 1992,
on behalf of Cummins Engine Company, Inc., for a classification
ruling on certain pistons for diesel engines. The Regional
Commissioner of Customs, New York, has referred the matter to
Customs Headquarters for a reply.
FACTS:
The merchandise consists of certain pistons with design
features for use in diesel engines. The engine "families" for
which the pistons are designed are designated as the "4B, 6B, C,
L10 and N14". The part numbers for the pistons under
consideration are 3906209 (for "4B" and "6B" family), 3919565 and
3919567 (for "C" family), 3044448 and 3055622 (for "L10" family),
and 3069212, 3017348 and 3055226 (for "N14" family).
ISSUE:
Is the merchandise classified in subheading 8409.99.91,
Harmonized Tariff Schedule of the United States (HTSUS), as parts
suitable for use solely or principally with the engines of
vehicles of subheading 8701.20 and headings 8702-8704, or in
subheading 8409.99.99, HTSUS, as parts of diesel engines of other
vehicles?
-2-
LAW AND ANALYSIS:
The HTSUS provides that the classification of articles is
governed by the General Rules of Interpretation (GRI's). GRI 1
states in pertinent part that "...classification shall be
determined according to the terms of the headings and any
relative section or chapter notes...".
Heading 8409 in part describes parts suitable for use solely
or principally with the engines of Heading 8408. Heading 8408
describes compression-ignition internal combustion piston
engines. The pistons under consideration are suitable for use
solely or principally with the engines of Heading 8408.
Subheading 8409.99.91 describes parts for vehicles of
subheading 8701.20 or headings 8702-8704. Subheading 8409.99.99
describes parts other than those described in subheadings
8409.99.91 and 8409.99.92.
After a careful analysis of the characteristics of the
pistons under consideration, including the design features and
applications, we are satisfied that the merchandise is properly
described by and classified in subheading 8409.99.91, HTSUS.
The merchandise is described as "Parts suitable for use
solely or principally with the engines of heading...8408:
...Other: ...Other: ...Other: For vehicles of subheadings
8701.20, or heading 8702, 8703 or 8704", and is classified in
subheading 8409.99.91, HTSUS.
HOLDING:
The merchandise is described as "Parts suitable for use
solely or principally with the engines of heading...8408:
...Other: ...Other: ...Other: For vehicles of subheadings
8701.20, or heading 8702, 8703 or 8704", and is classified in
subheading 8409.99.91, HTSUS, currently subject to a Column 1
General rate of duty of 3.7%, ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division