CLA-2-84:OT:RR:NC:N1:106

Ted Pascador, Import Broker
JAS Forwarding USA
35790 Northline Road, Suite B
Romulus, MI 48188

RE: The tariff classification of an engine part from China

Dear Mr. Pascador:

In your letter dated April 9, 2009 you requested a tariff classification ruling on behalf of your client, GKN Sinter Metals of Menomonee Falls, Wisconsin.

The item under consideration has been identified as an “Engine Cylinder Liner,” which is used in 15 liter compression ignited diesel engines installed in large motor homes and semis. The metallurgy of the item which you have submitted shows that it is not cast iron. You state that the liner, in the condition imported, cannot be used and must undergo the following processes before they can be installed:

Induction hardening the bore of the cylinder Furnace tempering the material to obtain the correct micro structure Machine the bore of the liner using a honing operation Hone the bore Finish hone the bore to give the correct surface finish for engine operation Final packaging for shipment to engine builder

The applicable subheading for the Engine Cylinder Liner will be 8409.99.9190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the engines of 8407 or 8408: Other: Other: Other: For vehicles…: Other”. The rate of duty will be 2.5%.

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 Mark Palasek at (646) 733-3013.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division