CLA-2-86:RR:NC:MM:106 D84849

Mr. Paul Handy
Circle International, Inc.
985 Sullivan Road
College Park, GA 30349

RE: The tariff classification of a bellows.

Dear Mr. Handy:

In your letter dated November 10, 1998, on behalf of American Boa Inc., you requested a tariff classification ruling. You submitted a sample with your request, which will be returned to you. The article in question is a bellows, a part that is incorporated into the electric-diesel locomotive engine exhaust system. The bellows functions between the engine manifold and engine exhaust system to dampen engine vibration due to engine expansion caused by heat from the engine. There are three parts of different sizes that are essentially of the same construction and use that are made out of stainless steel or a combination of stainless steel and nickel alloy.

The applicable subheading for the bellows will be 8607.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of railway or tramway locomotives or rolling stock: other: of locomotives. The rate of duty will be 0.8 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