CLA-2-84:OT:RR:NC:N2:206
Debbie K. Pittser
Yamaha Motor Corporation, USA
6555 Katella Avenue
Cypress, CA 90630
RE: The tariff classification of a long block from Japan.
Dear Mrs. Pittser:
In your letter dated October 8, 2018, you requested a tariff classification ruling.
The item under consideration has been identified as a Long Block, which is an engine sub-assembly designed to be used with recreational vehicles/campers. The sub-assembly consists of an engine block, cylinder heads, rotating crankshaft, pistons and rods. The long block is a component of a spark ignition engine with a displacement of 653 cubic centimeters (cc) and an output of 20.5 to 22 horsepower (HP).
Consideration was given to classifying the long block in subheading heading 8407.90.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for spark ignition internal combustion engines, as you proposed.
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. GRI 2(a) states, “Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.” The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. The ENs to heading 8407 state, “The characteristic feature of these engines is that they are equipped with sparking plugs fitted into the cylinder head and with electrical devices (such as magnetos, coils and contact breakers) synchronised with the motor, for supplying high tension current.” You state in your request that the long block does not include fuel source, spark plugs, or any electrical components or devices. Therefore, classification of the long block as a complete engine in subheading 8407.99.90, HTSUS, pursuant to GRI 2(a), is precluded.
Alternatively, you suggested classifying the long block in subheading 8409.91.99, HTSUS, which provides for parts of spark ignition engines other than those used for motor vehicles of subheading 8701.20, or heading 8702, 8703 or 8704. However, you state that the complete engine is designed to be used with recreational vehicles/campers, which are vehicles of heading 8703. As a result, classification of the long block in subheading 8409.91.99 is also precluded.
The applicable subheading for the Long Block will be 8409.91.5085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the engines of heading 8407 or 8408: Other: Suitable for use solely or principally with spark-ignition internal combustion piston engines (including rotary engines): Other: For vehicles of subheading 8701.20, or heading 8702, 8703 or 8704: Other: Other.” The general rate of duty will be 2.5% 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 https://hts.usitc.gov/current.
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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division