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NY 859968


Feb 6, 1991

CLA-2-85:S:N:N1:109 859968

CATEGORY: CLASSIFICATION

TARIFF NO.: 8409.99.9990

Ms. Sue S. Wilkerson
Cummins Engine Company, Inc.
Mail Code 41101
Box 3005
Columbus, IN 47202-3005

RE: The tariff classification of cylinder heads from Brazil, Canada, Germany, and the United Kingdom..

Dear Ms. Wilkerson:

In your letter dated January 22, 1991, you requested a tariff classification ruling.

Your explains that the cylinder heads are used in diesel engines. These range from construction, mining, marine, rail, on-highway, power generation units, logging, agriculture, bus, and government/defense. You explain that the same cylinder may be used in any and all of the above applications in the United States.

The applicable subheading for the cylinder heads 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: Other. The rate of duty will be 3.7 percent ad valorem.

Goods classifiable under subheading 8409.99.9990, HTS, which have originated in the territory of Canada, will be entitled to a free rate of duty under the United States - Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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

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