CLA-2-90:RR:NC:1:105 B89614

Mr. Dennis Heck
Yamaha Corporation of America
P.O. Box 6600
Buena Park, CA 90622-6600

RE: The tariff classification of a Leak Tester System from Japan

Dear Mr. Heck:

In your letter dated September 15, 1997, you requested a tariff classification ruling.

The leak tester is designed to test for automobile wheel rim leaks. The system pressurizes helium gas into the rim after the rim has been set in an inspection vacuum chamber. The leaked helium gas in the vacuum chamber is then measured with the leak tester.

The applicable subheading for the leak tester system will be 9031.80.8085, Harmonized Tariff Schedule of the United States (HTS), which provides for other measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter, other instruments, appliances and machines. The rate of duty will be 3.0 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this 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 this ruling, contact National Import Specialist Eric Francke at (212) 466-5669.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division