CLA-2 CO:R:C:M 953763 LTO
Ms. Sue Wilkerson
Cummins Engine Company, Inc.
Box 3005
Columbus, Indiana 47202-3005
RE: Connecting Rods; engine parts; HQ 951286; EN 72.07(B)
Dear Ms. Wilkerson:
This is in response to your letter of March 30, 1993,
requesting the classification of connecting rods under the
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The articles in question are connecting rods for use in
certain diesel engines. Connecting rods are used to transmit the
pressure applied from the piston to the crankshaft in an internal
combustion piston engine.
ISSUE:
Whether the connecting rods are classifiable as engine parts
for vehicles of subheading 8701.20 or headings 8702-8704, HTSUS,
under subheading 8409.99.11, HTSUS.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ."
Heading 8409, HTSUS, provides for parts suitable for use
solely or principally with the engines of heading 8408, HTSUS.
Heading 8408, HTSUS, provides for compression-ignition internal - 2 -
combustion piston engines. The connecting rods in question are
suitable for use solely or principally with the engines of
heading 8408, HTSUS.
Subheading 8409.99.91, HTSUS, provides for engine parts for
vehicles of subheading 8701.20 or headings 8702-8704, HTSUS. In
HQ 951286, dated September 11, 1992, after carefully analyzing
the characteristics of the pistons in question, including the
design features and applications, we held that pistons for
certain Cummins diesel engines, namely B, C, L10 and NT engines,
were such that they were properly described by and classified in
subheading 8409.99.91, HTSUS.
The connecting rods are imported as forgings for the Cummins
B and C engines. After importation, these items are machine-
finished and then installed into the B and C engines. The
machining is not described. We assume that it is a final
machining and not the machining of a rough forging. See EN
72.07(B), pg. 992. Applying the same logic set forth in HQ
951286, it is our opinion that the connecting rods are also
classifiable under subheading 8409.99.91, HTSUS.
HOLDING:
The connecting rods are classifiable under subheading
8409.99.91, HTSUS, which provides for "[p]arts suitable for use
solely or principally with the engines of heading 8407 or 8408
. . . [o]ther . . . [o]ther . . . [f]or vehicles of subheading
8701.20, or heading 8702, 8703 or 8704." The corresponding rate
of duty for articles of this subheading is free.
Sincerely,
John Durant, Director