CLA-2-85:S:N:N1:109 836640
Mr. T.A. Schofield
A.N. Deringer, Inc.
R.D.No 1 - Box W-432
Alexandria Bay, New York 13607-9798
RE: The tariff classification of exhaust elbows from Canada
Dear Mr. Schofield:
In your letter dated January 31, 1989, on behalf of Grenville
Castings you requested a tariff classification ruling.
Your letter states that the exhaust elbows are aluminum
castings are integral components in the operation of a gasoline
powered engine which is installed in the hole of an inboard
cruiser. Your letter indicates that the exhaust elbows are
supplied completely machined.
The applicable subheading for the exhaust elbows will be
8409.91.9290, Harmonized Tariff Schedule of the United States
(HTS), which provides for "Parts of spark ignition internal
combustion piston engines for marine propulsion, other than
connecting rods. The rate of duty will be 3.1 percent ad
valorem.
Goods classifiable under subheading 8409.91.9290, HTS, which
have originated in the territory of Canada, will be entitled to a
2.4 percent, ad valorem rate of duty under the United States -
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations. 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