NY 810558


June 12,1995

CLA-2-87:S:N:N1:810558 101

Mr. Dennis Heck
Director, Trade Services
Tower Group International, Inc.
Los Angeles Office
2400 Marine Ave.
Redondo Beach, CA 90278-1103

RE: The tariff classification of automotive transmission gears, gearing and sprockets from Japan

Dear Mr. Heck:

In your letter dated May 12, 1995 you requested a tariff classification ruling.

The items concerned are gears, gearing and sprockets for the transmission of the Kawasaki Mule Utility Vehicle. The applicable subheading for the transmission gears, gearing and sprockets will be 8709.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Works trucks . . . ; parts . . . : Parts. The rate of duty will be Free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport