CLA-2-84:RR:NC:N1:106 R02365

Mr. Michael Murphy
Baker & McKenzie LLP
815 Connecticut Avenue, NW
Washington, DC 20006

RE: The tariff classification of gasoline engines from China

Dear Mr. Murphy:

In your letter dated August 3, 2005, on behalf of Pacer Pumps, you requested a tariff classification ruling.

In your request, you describe two gasoline-powered spark ignition internal combustion piston engines. The first one is a 5.5 HP, 4-stroke, 25 single-cylinder air-cooled engine. The second one is a 6.5 HP, 4-stroke, 25 single-cylinder air-cooled engine. These engines will be used operate various pumps.

The applicable subheading for the 5.5 HP engine will be 8407.90.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for other spark ignition internal combustion pistons engines of 746 W or greater but less than 4476 W. The rate of duty will be free.

The applicable subheading for the 6.5 HP engine will be 8407.90.9060, HTS, which provides for other spark ignition internal combustion pistons engines of 4476 W or greater but not exceeding 18.65 kW. The rate of duty will be free.

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 Patrick Wholey at 646-733-3013.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division