CLA-2-84:RR:NC:MM:106 C80375

Ms. Sharon Ellsworth
Inter-Commerce Enterprises, Inc.
5600 Northwest Central, Ste. 104
P.O. Box 53294
Houston, Tx 77052-1294

RE: The tariff classification of cylinder liners from Germany.

Dear Ms. Ellsworth:

In your letter dated September 25, 1997, on behalf of Mannesmann Pipe and Steel Corporation, you requested a tariff classification ruling. You submitted a mill test certificate and drawing with your request.

The imported cylinder liners are made from forged steel and have been fully machined. The articles are used as cylinder liners in diesel engines. You state that the liners are a type designed for use in locomotives.

The applicable subheading for the cylinder liners will be 8409.99.9990, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts suitable for use solely or principally with the engines of heading 8407 or 8408: Other: Other: Other. The rate of duty will be 1.5 percent ad valorem.

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 J. Wholey at 212-466-5668.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division