CLA-2-85:S:N:N1:109 840558
Mr. T.A. Schofield
A.N. Deringer, Inc.
R.D. #1 - Box 432
Alexandria Bay, New York 13607-9798
RE: The tariff classification of exhaust collector from Canada
Dear Mr. Schofield:
In your letter dated April 27, 1989 you requested a tariff
classification ruling.
The submitted literature describes the exhaust collector as an
aluminum casting, completely machined which is an integral component in
the operation of a gasoline powered engine that is installed into the
hole of an inboard cruiser. The "Y pipe" exhaust collector is
connected to the exhaust elbows. The casting allows the hot air being
exhausted from the engine down to the exhaust ports in the outdrive.
The exhaust collector appears to be suitable for use solely or
principally with gasoline powered engines
The applicable subheading for the exhaust collector will be
9809.91.9290, Harmonized Tariff Schedule of the United States (HTS),
which provides for "Other parts, suitable for use solely or principally
with spark-ignition internal combustion piston engines, 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