CLA-2-84:RR:NC:MM:106 D84813
Mr. Robert Gardenier
M. E. Dey & Co.
5007 South Howell Avenue
P. O. Box 37165
Milwaukee, WI 53237-0165
RE: The tariff classification of marine propulsion engines from
Japan
Dear Mr. Gardenier:
In your letter dated October 9, 1998, together with follow-up correspondence of November 9, 1998, on behalf of Mercury
Marine Inc., you requested a tariff classification ruling.
Your request concerns the prospective importation and tariff
classification of articles identified as "Power Heads". Power
Heads are 75 horsepower and 90 horsepower water-cooled, 4-stroke,
internal combustion piston engines. The Power Heads consist of
"green" assembly components and "dress" assembly components. The
"green" components include all the engine components, assembled
together, that comprise the engine itself - block, crankcase,
connecting rods, pistons, crankshaft and so on. The "dress"
assembly finishes the completed engine assembly by adding
starter, flywheel ignition system, carburetors, electrical
harnesses, oil pump and spark plugs. After importation the Power
heads are assembled with a mid-section assembly, which holds the
engine to the boat, and a gear case assembly, which includes
transmission, shaft and propeller. In their imported condition
the Power Head engine assemblies have the essential character of
an outboard motor.
The applicable subheading for the Power Head engine
assemblies will be 8407.21.0080, Harmonized Tariff Schedule of
the United States (HTS), which provides for other outboard
internal combustion piston motors. 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