CLA-2-84:RR:NC:MM:106 C83713
Ms. Marian Duntley
Toyota Motor Sales, U.S.A., Inc.
19001 South Western Avenue
Torrance, CA 90509-2991
RE: The tariff classification of a marine propulsion engine from
Japan
Dear Ms. Duntley:
In your letter dated January 14, 1998, you requested a
tariff classification ruling. You included drawings and
specifications with your request.
The subject marine propulsion engines, also known as 1UZ
Marinized Engines or M-1UZ, are spark-ignition reciprocating
internal combustion piston engines which have been modified from
their original automotive configuration in order to make them
suitable for marine propulsion. These engines, which have an
output of approximately 295 horsepower (220 kW), are intended for
use as inboard engines with inboard drive into water ski boats.
The applicable subheading for the M-1UZ marine propulsion
engines will be 8407.29.0040, Harmonized Tariff Schedule of the
United States (HTS), which provides for spark ignition
reciprocating internal combustion piston marine propulsion
inboard engines with inboard drive exceeding 18.85 kW. The rate
of duty will be free.
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
Patrick J. Wholey at 212-466-5668.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division