NY 855566
AUG 27 1990

CLA-2-85:S:N:N1:113 855566

Mr. Rene A. Taylor
Taylor Associates
916 Old Hickory Road
Pittsburgh, PA 15243

RE: The tariff classification of universal AC/DC motors from West Germany.

Dear Mr. Taylor:

In your letter dated August 15, 1990 you requested a tariff classification ruling. Your letter indicates that the merchandise is AC/DC motors and gear motors. The output ranges from 14.9 kw to 1000 kw. Under the Harmonized Tariff Schedules there is no distinction between motors and gear motors for duty purposes.

The applicable subheading for the motors will be 8501.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for universal AC/DC motors of an output exceeding 37.5 watts, other. The rate of duty will be 3.7 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