CLA-2-84:S:N:N3:102 813942

Mr. Paul F. Heiss
Int'l. Business Consulting Co., Inc.
6310 N. Port Washington Road
Milwaukee, WI 53217

RE: The tariff classification of fork lift engine water pump assemblies from Taiwan

Dear Mr. Heiss:

In your letter dated August 14, 1995 you requested a tariff classification ruling. The item at issue is a water pump assembly used in Mazda VA and UA engines designed for fork lift trucks. The pump is used in the engine cooling system.

The applicable subheading for the water pump assembly will be 8413.30.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for fuel, lubricating or cooling medium pumps for internal combustion piston engines. The rate of duty will be 2.9 percent ad valorem. 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