CLA-2-84:OT:RR:NC:N1:106
Ms. Demetrius Jones
Yusen Air & Sea Service (USA) Inc.
691 Airport South Parkway
Atlanta, GA 30349
RE: The tariff classification of an unassembled outboard marine engine from Japan.
Dear Ms. Jones:
In your letter dated September 9, 2009 you requested a tariff classification ruling on behalf of your client Yamaha Motor Corporation, USA. Photos and descriptive literature were included.
The engine in question is said to be an outboard, marine engine, which is imported in various kW power ratings as supported by your submitted spread sheet. The engine will be imported into the US in one shipment which is said to consist of a “power head” and various other parts and subassemblies sufficient to assemble a complete engine. You further state that the “power head” will consist of, at minimum, a cylinder block, pistons, connecting rods and a crankshaft. You state that no parts will be imported that would be considered spares or extras. When assembled in the US, the parts are said to be sufficient for a complete engine.
The applicable subheading for the unassembled outboard marine engine rated under 22.38 kW will be 8407.21.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for spark ignition reciprocating…internal combustion piston engines: marine propulsion engines: outboard motors, less than 22.38 kW. The rate of duty will be free. The applicable subheading for the unassembled outboard marine engine rated 22.38 kW and over will be 8407.21.0080, HTSUS, which provides for spark ignition reciprocating…internal combustion piston engines: marine propulsion engines: outboard motors, other. 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