CLA-2-84:RR:NC:MM:106 I84868
Mr. Kevin Kelly
Rodriguez O’Donnell Ross
Fuerst Gonzalez & Williams, P.C.
20 North Wacker Drive
Chicago, IL 60606
RE: The tariff classification of an engine muffler and exhaust tubes for riding lawnmowers from China
Dear Mr. Kelly:
In your letter dated August 2, 2002, on behalf of Engineered Exhaust Systems, you requested a tariff classification ruling. Your request included drawings and illustrations.
The subject merchandise is an engine muffler and compatible muffler exhaust tubes imported for sole or principal use in certain riding lawnmowers. Your part number for the muffler is 093259 and for the muffler exhaust tubes the numbers are 1001038 and 1001039.
The applicable subheading for the engine muffler and compatible exhaust tubes will be 8433.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of mowers for lawns, parks or sports grounds. 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 Patrick J. Wholey at 646-733-3013.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division