CLA-2-84:OT:RR:NC:N1:106
Robin H. Kohn, Account Manager
WSI Industries, Inc.
213 Chelsea Road
Monticello, MN 55362
RE: The tariff classification of motorcycle engine block from South Korea
Dear Mr. Kohn:
In your letter dated March 6, 2011 you requested a tariff classification ruling.
The items under consideration have been identified as two machined castings made of aluminum, 356 alloy which will be finished in the United States into the transmission case and engine block of a Polaris Victory motorcycle. You state in your request that the parts are cast, painted and partially machined by your supplier in South Korea before being imported. These two parts are unique in design and have no other applications other than to be used in the Polaris Victory motorcycle.
After being finished in the United States the two halves will have the crank shaft main bearing installed, then the left hand and right hand halves will be assembled together and the machining of the crankshaft bore will be done for the front and rear piston cylinders. According to a telephone conversation of March 24, 2011, with this office, the cylinders will be mounted to the top of the block to form a “V” twin engine.
In your ruling you suggest classification of the transmission case / engine block in 8483.90.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Transmission…housings…gear boxes…: Toothed wheels, chain sprockets and other transmission elements…: Parts of…gear boxes…: Other: Other: Other”.
Heading 8483, Harmonized Tariff Schedule of the United States (HTSUS), provides for housings for gear boxes, such as transmissions. While the article in question may house a transmission, it also serves as the block for an internal combustion engine. As such, the article in question is not within the scope of heading 8483, HTSUS.
The applicable subheading for the motorcycle engine block will be 8409.99.9990, HTSUS, which provides for “Parts suitable for use solely or principally with…engines…: Other: Other: Other: Other: 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