CLA-2-87:RR:NC:MA:101 A85456

Mr. Samuel Zekser, D.E.
SOBEL SHIPPING CO., INC.
170 Broadway
Suite 1501
New York, NY 10038-4184

RE: The tariff classification of automotive parts from Far Eastern or European countries

Dear Mr. Zekser:

In your letter dated July 1, 1996 you requested a tariff classification ruling on behalf of EIS Brake Parts of Berlin, Connecticut.

The first item [Figure 1] concerned is a Clutch Master Cylinder (Part #XE150454). It is a piece of gray metal, solid on one end and with a brass-colored, extended connector on the other. It has two brass screws attached, a copper fitting on its side and a white and black, transparent liquid container on top. The item measures 9" in length X 4" in width (at its widest point) and 4«" in height.

[Item pictured here]

[Figure 1] The second item [Figure 2] is a Clutch Slave Cylinder (Part #XEW155162). It is a piece of black metal, shamrock-shaped on one end and with a soft, rubber billows coming to a gray, metal point on the other. It measures 6"L X 3¬"W, at its widest point.

[Item Pictured Here]

[Figure 2]

The applicable subheading for the Clutch Master Cylinder [Part #XE150454] and the Clutch Slave Cylinder [Part #XEW155162] will be 8708.93.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of . . . : motor vehicles . . . : Other parts and accessories: Clutches and parts thereof: For other vehicles: Other. The rate of duty will be 2.9% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert DeSoucey at 212-466-5667.


Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division