CLA-2-84:RR:NC:1:102 R03826

Ms. Justine Bacani
Mitsubishi Motors North America, Inc.
6400 Katella Avenue
Cypress, CA 90630

RE: The tariff classification of hydraulic cylinders from Japan

Dear Ms. Bacani:

In your letter dated April 27, 2006 you requested a tariff classification ruling on behalf of Mitsubishi Motors North America.

The articles in question are described hydraulic cylinders, part code 78146. The cylinders are linear acting and are used to move a hydraulically controlled convertible top for a motor vehicle.

The applicable subheading for the cylinders will be 8412.21.0075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other linear acting hydraulic power engines and motors. The rate of duty is 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 Kenneth T. Brock at 646-733-3009.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division