CLA-2-84:OT:RR:NC:N2:206
Jae Yeong Cha
Sein Customs & Auditing Corporation
710, Eonju-ro, Gangnam-gu
Seoul, Republic of Korea
RE: The tariff classification of a cylinder head assembly from Japan.
Dear Jae Yeong Cha,
In your letter dated January 15, 2018, you requested a tariff classification ruling on behalf of your client, Renault Samsung Motors of Gangseo-gu, Republic of Korea.
The items under consideration have been identified a Short Block and Cylinder Head Assembly, which are used in a 1,500 cubic centimeters (cc) gasoline variable compression rate turbo charger engine for midsized sedan automobiles. You describe the Short Block as the basic structure of the engine with the crankshaft, connecting rods, pistons, multi-links and oil pan assembled in the cylinder block. The Cylinder Head Assembly is the main component of the engine, which is connected to the crankshaft by a chain, so that when the crankshaft rotates, the camshaft also rotates by receiving its power. It consists of the cylinder head, valves, valve springs, valve lifter and the camshaft.
You state in your request that the Short Block and Cylinder Head Assembly are imported from Japan into Republic of Korea. Then, they are imported into the United States without being assembled into each other, but shipped together at the time they are imported into the United States.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (“GRI”). GRI 1 provides, in part, that “for legal purposes, classification shall be determined according to terms of the headings and any relative section or chapter notes…” In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in order. GRI 2(a) states that any reference in a heading to an article includes that article whether finished or unfinished, provided that the unfinished article has the essential character of the finished article, and whether assembled or unassembled. This office has determined that the Short Block and Cylinder Head Assembly, when imported together, constitute a complete disassembled engine of heading 8407.
Pursuant to GRI 2(a), the applicable subheading for the Short Block and Cylinder Head Assembly will be 8407.34.1800, HTSUS, which provides for “Spark-ignition reciprocating or rotary internal combustion piston Engines: Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87: Of a cylinder capacity exceeding 1,000 cc: Of a cylinder capacity not exceeding 2,000 cc: To be installed in vehicles of subheading 8701.20, or heading 8702, 8703 or 8704: Other.” The general rate of duty will be 2.5% 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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division