CLA-2-84:RR:NC:MM:106 D84971

Mr. Tom Harrison
Gnutti USA, Inc.
2090 Global Way
Hebron, Ky 41048

RE: The tariff classification of rocker arms for diesel engines from Italy.

Dear Mr. Harrison:

In your letter dated November 18, 1998 you requested a tariff classification ruling. You submitted a sample with your request.

The imported articles are complete, machined and assembled cast iron rocker arms which are to be used in the assembly of diesel engines. These engines are installed primarily in John Deere agricultural machinery, and also to a lesser degree in portable air compressors. The rocker arm assemblies are used to open the intake and exhaust valves in diesel engines.

The applicable subheading for the rocker arms for diesel engines 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. The rate of duty will be 0.7 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