CLA-2-84:OT:RR:E:NC:N1:106
Bill Pryor, Parts Manager
Hendrick Motorsports
4400 Papa Joe Hendrick Blvd.
Charlotte, NC 28262
RE: The tariff classification of a Connecting Rod from Austria
Dear Mr. Pryor:
In your letter dated June 8th, 2009, you requested a tariff classification ruling.
The item under consideration has been identified as a Connecting Rod, which you state in your ruling request is designed for use in National Association for Stock Car Auto Racing (NASCAR). The Connecting Rod transmits motion between the reciprocating pistons of the NASCAR vehicle and the vehicles rotating crankshaft. The Connecting Rod is in a finished condition, and is ready to be installed.
The applicable subheading for the Connecting Rod will be 8409.91.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts…for use…in…engines…: Other: Suitable for use…with spark-ignition internal combustion piston engines…: Other: For vehicles…: Other: Connecting rods.” 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