CLA-2-84:OT:RR:NC:N1:106
Adonica-Jo R. Wada
Simon Gluck & Kane LLP
115 Sansome Street, Suite 1204
San Francisco, CA 94104
RE: The tariff classification of a cast-iron ring carrier from an unspecified country
Dear Ms. Wada,
In your letter dated August 24, 2009, you requested a tariff classification ruling on behalf of your client, Karl Schmidt Unisia (KUS), Inc. of Marinette, Wisconsin.
The item under consideration has been identified as a ring carrier specifically designed to be installed on the “Marathon Engine”. The Marathon Engine is a unique, long life, spark ignition engine designed to be run continuously for long periods of time. You state in your request that the Marathon Engine can run “24 hours a day, 7 days a week, for 4,000 continuous hours.”
You state that this ring carrier is made of cast iron with the following metallurgical profile:
Carbon 2.2-3.0%
Silicon 1.5-2.5%
Manganese 0.8-1.5%
Nickel 13.5-17.0%
Phosphorus =0.1
Sulfur <0.1
Chromium 1.0-1.6%
Copper 5.0-7.0%
Iron Remainder (68-75.8%)
The ring carrier has an outer diameter of approximately 80mm, an inner diameter of 60mm and a thickness of 5mm.
The ring carrier is designed to be incorporated as part of the piston, and is used in the casting process. Prior to installation the ring carrier will be heat treated and bead blasted, which are not considered to be major finishing operations.
In your request, you propose classification of the Marathon engine ring carrier in subheading 8409.91.1080 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Parts…for use…with…engines…: Other: Suitable for use…with spark-ignition internal combustion piston engines…: Cast-iron parts, not advanced beyond cleaning and machining…: Other”.
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to ‘headings’ encompasses subheadings indented thereunder”. Subheading 8409.91.50 of the HTSUS provides for “Parts…for use…with…engines…: Other: Suitable for use…with spark-ignition internal combustion piston engines…: Other: For vehicles…: Other”.
From an examination of the sample provided, it is the opinion of this office that the ring carrier, in the condition as imported, is advanced beyond the cleaning and machining needed to be classified in your proposed subheading.
The applicable classification subheading for the Marathon engine ring carrier will be 8409.91.5085, HTSUS, which provides for “Parts…for use…with…engines…: Other: Suitable for use…with spark-ignition internal combustion piston engines…: Other: For vehicles…: Other: Other”. The general rate of duty is 2.5%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/.
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 Mark Palasek at 646-733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division