CLA-2-73:RR:NC:1:117 K80014

Craig M. Schau
Menlo Worldwide Trade Services
6940 Engle Road
Suite A
Middleburg Heights, OH 44130

RE: The tariff classification of cast iron cylinder sleeves from Poland.

Dear Mr. Schau:

In your letter dated October 17, 2003, on behalf of Darton Sleeves, you requested a tariff classification ruling. Representative samples were submitted and will be returned to you.

The products to be imported are referred to as cast iron cylinder sleeves (or cylinder liners). As imported, these unfinished sleeves are merely pipes/tubes in material lengths, with no unique characteristics which would dedicate them for any particular use. Available in varying lengths, diameters, wall thicknesses, and end finishes (plain or flanged on one end), these unfinished sleeves undergo cutting and extensive machining at a US facility to render them a finished product. The completed cylinder sleeves can be used in the internal combustion engine blocks of high performance automobiles, airplanes, boats, tractors or motorcycles.

The applicable subheading for the unfinished cast iron cylinder sleeve will be 7303.00.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for tubes, pipes and hollow profiles, of cast iron, other. 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 Paula Ilardi at 646-733-3020.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division