CLA-2-73:RR:NC:N1:113 L80568

Ms. Karin Bogue
Northrup Gruman Ship Systems
qpo149
Pascagoula, MS 39568

RE: The tariff classification of a vibration mount from Germany.

Dear Ms. Bogue:

In your letter dated October 18, 2004, you requested a ruling on tariff classification.

The merchandise is a vibration mount for marine engines and generating sets. The mount is a stainless steel part designed to absorb vibrations from machinery and buffer disturbances by components to which they are attached. The mounts may be used on aircraft or planes, but are installed by your company between the structure of the ship and components such as generators or engines.

The applicable subheading for this product will be 7326.90.8687, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The general rate of duty will be 2.9 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division