CLA-2-84:OT:RR:NC:N1:106
Ms. Samar Issa-Jallo
Nippon Express USA, Inc.
401 East Touhy Ave.
Des Plaines, IL 60018
RE: The tariff classification of an unfinished cast iron connecting rod from Japan.
Dear Ms. Issa-Jallo:
In your letter dated June 11, 2009 you requested a tariff classification ruling on behalf of your client Hino Motors Manufacturing USA, Inc. A description and diagrams were included as well as a sample which is not being returned.
The article is an unfinished casting of a connecting rod. You state that the connecting rod, after further work is done to finish it in the US, will be installed in a diesel engine that will be used to power a two ton truck. In its imported state, the iron cast item is in the shape and form of the connecting rod. However, it obviously would require considerable work to become functional. Some of the processes that would be required are machining the casting to be free of burrs, spurs and making the surface smooth, as well as cutting into two segments (upper and lower) and boring of the two segments to allow for reconnection of the upper and lower parts of the rod when attached to the crankshaft of the engine.
The applicable subheading for the unfinished cast iron connecting rod will be 8409.99.1040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts suitable for use solely or principally with the engines of heading…8408: other: other: cast iron parts, not advanced beyond cleaning, and machined only for the removal of fins, gates, sprues and risersor to permit location in finishing machinery, for vehicles of subheading 8701.20, or heading 8702, 8703 or 8704. The rate of duty will be free.
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