CLA-2-84:OT:RR:NC:N2:206
Debbie K. Pittser
Yamaha Motor Corporation, USA
6555 Katella Avenue
Cypress, CA 90630
RE: The tariff classification of a long block from Japan.
Dear Ms. Pittser:
In your letter dated January 7, 2019, you requested a tariff classification ruling.
The item under consideration has been identified as a Long Block, which is a component of a spark-ignition reciprocating internal combustion piston engine with a displacements of 653 cubic centimeters (cc) and an output of 20.5 to 22 horsepower (HP). This engine sub-assembly is designed to be used with recreational vehicles/campers. The long block consists of an engine block, cylinder heads, rotating crankshaft, pistons, rods, and sparking plugs.
You suggested classifying the long block in subheading 8409.91, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of spark ignition internal combustion engines.
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. GRI 2(a) states, “Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.” The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. The ENs to heading 8407 state, “The characteristic feature of these engines is that they are equipped with sparking plugs fitted into the cylinder head and with electrical devices (such as magnetos, coils and contact breakers) synchronised with the motor, for supplying high tension current.” Although the long block under consideration does not include any electrical devices, the sparking plugs fitted into the cylinder head, along with all other components present, give the assembly the essential character of a finished engine. As a result, classification in heading 8409, HTSUS, is precluded.
Alternatively, you suggested classifying the long block in subheading 8407.99., HTSUS, which provides for spark ignition engines other than those used for motor vehicles of Chapter 87, HTSUS. However, you state that the complete engine is designed to be used with recreational vehicles/campers, which are vehicles of heading 8703, HTSUS. As a result, classification of the long block in subheading 8407.99, HTSUS, is also precluded.
The applicable subheading for the Long Block with spark plugs will be 8407.33.6080, Harmonized Tariff Schedule of the United States (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 250 cc but not exceeding 1000 cc: To be installed in vehicles of subheading 8701.20, or heading 8702, 8703 or 8704: Other: Other.” The general rate of duty will be 2.5% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
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