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
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.
Robert B. Swierupski