CLA-2-73:RR:NC:N1:113 M81710

Mr. Floyd Sirico
Rogers & Brown Customs Brokers, Inc.
2 Cumberland Street
P.O. Box 20160
Charleston, SC 29413-0160

RE: The tariff classification of engine frames from China

Dear Mr. Sirico:

In your letter dated March 28, 2006, on behalf of Atlantic Tools, Inc., you requested a tariff classification ruling.

The merchandise consists of engine frames made of steel. The frames are used to hold an engine securely in place. In your letter, you suggest classification under tariff number 8502.20.0080. Heading 8502 provides for generating sets and is not appropriate for engine frames.

The applicable subheading for the engine frames will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other. The rate of duty will be 2.9 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division