CLA-2-84:RR:NC:MM:106 F88714
Ms. Suzanne White
Miki Corporation
9151 Rumsey Rd., Ste. 175
Columbia, MD 21045
RE: The tariff classification of an engine pushrod from Taiwan.
Dear Ms. White:
In your letter dated June 15, 2000, on behalf of Leland Powell Fasteners, you requested a tariff classification ruling.
You submitted a sample with your request.
The article in question is identified as a pushrod for use in lawnmower engines. A pushrod is a light rod or tube with ball ends, which carries the motion of the cam follower to the rocker arm in many small four-stroke cycle engines. The rocker arm is a lever pivoted near its center so that, as the pushrod raises one end, the other end depresses the valve stem, opening the valve. You indicate that the pushrod will go into mower engine model 104700, an engine featured in your catalog. You also state that the pushrod will only go into 6.5 HP or less OHV Engines.
The applicable subheading for the engine pushrod will be 8409.91.9990, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts suitable for use solely or principally with the engines of heading 8407 or 8408: suitable for use solely or principally with spark-ignition internal combustion piston engines... other. The rate of duty will be 2.5 percent ad valorem.
Subheading 9817.00.6000, HTS, describes the following: parts to be used in articles provided for in headings 8432, 8433, 8434 and 8436, whether or not such parts are principally used as parts of such articles and whether or not covered by a specific provision within the meaning of additional U.S. rule of interpretation 1(c). Headings 8432, 8433, 8434 and 8436 refer to specific types of agricultural and horticultural machinery. Lawnmowers are machines classified in heading 8433, HTS. Upon compliance with the actual use requirements of Section 10.131 139 of the Customs Regulations, pushrods used in lawnmower engines would be classifiable in subheading 9817.00.6000, HTS, and would be free of duty.
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 212-637-7036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division