CLA-2-84:RR:NC:1:104 I84864

Mr. Kevin L. Kelly
Rodriguez O’Donnell Ross Fuerst Gonzalez & Williams, P.C.
20 North Wacker Drive
Suite 1416
Chicago, IL 60606

RE: The tariff classification of a muffler assembly and a bolt cover from China

Dear Mr. Kelly:

In your letter dated August 2, 2002 on behalf of Engineered Exhaust Systems/B-T Inc. you requested a tariff classification ruling.

Part Number 530-055398/muffler assembly and Part Number 530-056061/bolt cover are used on a Poulan model 2775 chain saw. As shown by your supporting documentation, these parts are not “generic” in nature. They have been designed for use specifically on the Poulan model 2775 chain saw. The muffler reduces the noise from the exhaust of the engine. The bolt cover is used to minimize exhaust leakage from the muffler.

The applicable subheading for Part Number 530-055398/muffler assembly and Part Number 530-056061/bolt cover will be 8467.91.0100, Harmonized Tariff Schedule of the United States (HTS), which provides for Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: Parts: Of chain saws. The rate of duty will be Free.

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 Robert Losche at 646-733-3011.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division