CLA-2-84:S:N:N1:101-850408
Mr. Peter J. Waters
Classic Trading Inc.
227 Ocean Parkway, Suite 4C
Brooklyn, NY 11218
RE: The tariff classification of automotive cylinder heads from
India
Dear Mr. Waters:
In your letter dated March 8, 1990 you requested a tariff
classification ruling. The imported merchandise is machine cast
aluminum automotive cylinder heads that will be used to replace
worn out cylinder heads in automobile engines.
The applicable subheading for cylinder heads, of a type used
in gasoline engines, will be 8409.91.9190, Harmonized Tariff
Schedule of the United States (HTS), which provides for parts
suitable for use with spark-ignition internal combustion piston
engines, for vehicles of heading ... 8703 (motor cars). The rate
of duty will be 3.1 percent ad valorem.
The applicable subheading for cylinder heads, of a type used
in diesel engines, will be 8409.99.9190, HTS, which provides for
parts of other engines, for vehicles of heading ... 8703 (motor
cars). The rate of duty will be 3.7 percent ad valorem.
Articles classifiable under subheadings 8409.91.9190 and
8409.99.9190, HTS, which are products of India are entitled to
duty free treatment under the Generalized System of Preferences
(GSP) upon compliance with all applicable regulations.
Section 134.11 of the Customs Regulations states that unless
excepted by law... every article of foreign origin (or its
container) imported into the U. S. shall be marked in a
conspicuous place as legibly, indelibly, and permanently as the
nature of the article (or its container) will permit, in such
manner as to indicate to an ultimate purchaser in the U. S. the
English name of the country of origin of the article, at the time
of importation into the Customs territory of the U. S....
There are no quota restrictions for this merchandise.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 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
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport