CLA-2-86:OT:RR:NC:N1:106

Mr. Pyung Kim
T.I. CHB dba Trust Intl. CHB
11222 South Cienega Blvd.
#255
Inglewood, CA 90304

RE: The tariff classification of rail car bodies from Korea.

Dear Mr. Kim:

In your letter dated July 7, 2009 you requested a tariff classification ruling on behalf of your client, Hyundai Rotem Co. A description and drawings were submitted.

The two items are the bodies of cars to be used on a railroad. You state that neither of the cars, when complete would be self-propelled. One of the cars is a Cab Car and the other is a Trailer Car. Both are designed as passenger carrying coaches. They will be imported as outer bodies without finished interiors, wheels or trucks.

The applicable subheading for the rail car bodies will be 8607.99.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of railway…rolling stock: other: other: for vehicles of heading 8605 or 8606, except brake regulators. The rate of duty will be 2.8 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 Mark Palasek at (646) 733-3013.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division