CLA-2-85:S:N:N1:109 849699
Mr. Moustafa M. Aboutaleb
4 Upton Court
Wayne, N.J. 07470
RE: The tariff classification of marine engines from Japan.
Dear Mr. Aboutaleb:
In your letter dated February 9, 1990, you requested a
tariff classification ruling.
Your letter describes the engines as follows:
1. Gasoline powered outboard motor for use in marine applications.
The horsepower will range from 9.9 (HP) to 200 HP.
2. Gasoline and diesel powered inboard engines for use in marine
applications and will range between 12 and 200 HP.
The applicable subheading for the outboard motors will be
8407.21.00, Harmonized Tariff Schedule of the United States (HTS),
which provides for "[m]arine propulsion engines: [o]utboard motors,"
free of duty.
The applicable HTS subheading for the inboard engines will be
8407.29.00, which provides for "[m]arine propulsion engines: [o]ther,"
free of duty.
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