CLA-2-85:S:N:N1:109 859968
Ms. Sue S. Wilkerson
Cummins Engine Company, Inc.
Mail Code 41101
Box 3005
Columbus, IN 47202-3005
RE: The tariff classification of cylinder heads from Brazil,
Canada, Germany, and the United Kingdom..
Dear Ms. Wilkerson:
In your letter dated January 22, 1991, you requested a
tariff classification ruling.
Your explains that the cylinder heads are used in diesel
engines. These range from construction, mining, marine, rail,
on-highway, power generation units, logging, agriculture, bus,
and government/defense. You explain that the same cylinder may
be used in any and all of the above applications in the United
States.
The applicable subheading for the cylinder heads will be
8409.99.9990, Harmonized Tariff Schedule of the United States
(HTS), which provides for "Parts suitable for use solely or
principally with the engines of heading 8407 or 8408: Other:
Other: Other. The rate of duty will be 3.7 percent ad valorem.
Goods classifiable under subheading 8409.99.9990, HTS, which
have originated in the territory of Canada, will be entitled to a
free 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