Mr. Edward Allen
Morrison Knudsen Corporation
P.O. Box 5368
Boise, ID 83705
RE: The tariff classification of locomotive components from
Dear Mr. Allen:
In your letter dated July 8, 1994 you requested a tariff
classification ruling. You included general arrangement drawings
of the components as part of your request.
The components of your request include a locomotive
underframe, the frame of the operator's cab and the short hood of
the locomotive, a locomotive car body shell, a high voltage
cabinet for locomotives and a locomotive fuel tank. All articles
are said to be fabricated of steel.
The underframe measures approximately 10 feet wide and 70
feet long and is the mounting base for all the major components
of the locomotive.
The operator's cab and the short hood of the locomotive have
no interior equipment and are merely the framed shell of these
components. They are approximately 10 feet wide, 7 to 8 feet
high, and 14 feet long.
The locomotive car bodies are nothing more than car body
shells and contain no equipment whatsoever. They are
approximately 6 feet 6 inches, wide, 8 feet high and 50 feet
The high voltage cabinet is merely a housing cabinet for
locomotive electrical equipment and contains no provision for
electrical connections. Upon installation this cabinet becomes
an integral part of the locomotive body and has no other use.
The fuel tank is a 5300 gallon diesel fuel tank with a
retention tank for a locomotive and contains no mechanical parts. The applicable tariff provision for the locomotive
components will be 8607.91.0000, Harmonized Tariff Schedule of
the United States Annotated (HTSUSA), which provides for parts of
railway locomotives. The general rate of duty will be 3.9
percent ad valorem.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
Jean F. Maguire
New York Seaport