CLA-2-84:S:N:N1:109 841180
Mr. David S. Simpson, Jr.
William F. Joffroy Customs Brokers Inc.
Nogales Foreign Trade Zone
Nogales, Arizona 85628-0698
RE: The tariff classification of Powerheads from Mexico.
Dear Mr. Simpson:
In your letter dated May 15, 1989, on behalf of McCulloch
Corporation of Tucson, Arizona, you requested a tariff
classification ruling.
Literature supplied describes the Powerheads as 2 cycle air cooled
.85 horsepower gasoline engines. After importation they will be shipped
to Original Equipment Manufacturers where they will become part of
various power gardening tools such as trimmers, edgers, blowers,
weeders, snow throwers or tree pruners.
The applicable subheading for the Powerheads will be 8407.90.9020,
Harmonized Tariff Schedule of the United States (HTS), which provides
for "Spark ignition reciprocating internal combustion piston engines
of less than 746 W ( 1 horsepower )". 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