CLA-2-85:S:N:N1:109 847699

Mr. Mark Schmittling
W.R. Filbin & Co., Inc.
2436 Bagley Avenue
Detroit, MI 48216-1885

RE: The tariff classification of rotary fly wheel (sic) from Canada.

Dear Mr. Schmittling:

In your letter dated November 27, 1989, you requested a tariff classification ruling on behalf of Walbro Corporation. The submitted sample is a vaned flywheel with a built-in permanent magnet which acts as part of the magneto of the engine.

The applicable subheading for the rotary flywheel will be 8409.99.9990, Harmonized Tariff Schedule of the United States (HTS), which provides for "[p]arts of spark ignition engines." The rate of duty will be 3.7 per cent ad valorem.

Goods classifiable under subheading 8409.99.9990, HTS, which have originated in the territory of Canada, will be entitled to a free rate of duty under the United States - Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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