CLA-2-84:S:N:N1:106 802897
Mr. Koji Tsujita
Honda Power Equipment MFG. Inc.
P.O. Box 37 Honda Drive NC Hwy119
Swepsonville, NC 27359
RE: The tariff classification of an engine assembly kit from
Japan.
Dear Mr. Tsujita:
In your letter dated September 26, 1994 you requested a
tariff classification ruling.
The engine assembly kit is to be assembled with other,
domestically sourced parts to form the GXV160 engine. This
engine is a 5.5 horsepower spark ignition internal combustion
gasoline engine which will be installed in Honda Power Equipment
lawn mowers. In its imported condition the engine kit is
unfinished and unassembled. Each kit includes, packaged
together, an engine short block assembly, a carburetor assembly
and various other components and represents approximately seventy
percent of the value of the complete engine. Taken together,
these components, in their imported condition, have the essential
character of a complete, assembled engine. These components
undergo a relatively simple assembly process in which a three-man
team assembles the kit components with other parts in
approximately ten minutes.
The applicable subheading for the engine assembly kit will
be 8407.90.1010, Harmonized Tariff Schedule of the United States
(HTS), which provides for spark ignition internal combustion
engines to be installed in agricultural or horticultural
machinery of equipment. The rate of duty will be free.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport