CLA-2-84:S:N:N1:102 854403

Ms. Patricia Jones
Watkins Customs Brokers, Inc.
P.O. Box 1194
Jacksonville, Florida 32201

RE: The tariff classification of marine hydrojet engines from Australia

Dear Ms. Jones:

In your letter dated July 11, 1990, on behalf of your client, Eden International Inc., you requested a tariff classification ruling.

The items in question are the "Taipan" series 155 and 205 gasoline or diesel powered hydrojet engines. The units, which appear to be for aftermarket installation on boats, are not imported with their respective power plants. A hydrojet is basically a high capacity pump which draws water into through a special intake, and discharges it at enhanced pressure through a steerable nozzle. They are fast becoming an alternative means of vessel propulsion.

The applicable subheading for the Taipan 155 & 205 series hydrojets will be 8412.29.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for hydrojet engines for marine propulsion. The rate of duty will be 2.4 percent ad valorem.

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