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HQ 951286


September 17, 1992

CLA-2 CO:R:C:M 951286 CMS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8409.99.91

Robert E. Burke, Esq.
Lawrence M. Friedman, Esq.
Barnes, Richardson & Colburn
200 East Randolph Drive, Ste. 7920
Chicago, IL 60601

RE: Pistons; Diesel Engines; Compression-Ignition Internal Combustion; Motor Vehicles; Construction; Agriculture; Marine; Transport Of Persons; Goods; 8409.99.99

Dear Mr. Burke:

This is in response to your request dated February 13, 1992, on behalf of Cummins Engine Company, Inc., for a classification ruling on certain pistons for diesel engines. The Regional Commissioner of Customs, New York, has referred the matter to Customs Headquarters for a reply.

FACTS:

The merchandise consists of certain pistons with design features for use in diesel engines. The engine "families" for which the pistons are designed are designated as the "4B, 6B, C, L10 and N14". The part numbers for the pistons under consideration are 3906209 (for "4B" and "6B" family), 3919565 and 3919567 (for "C" family), 3044448 and 3055622 (for "L10" family), and 3069212, 3017348 and 3055226 (for "N14" family).

ISSUE:

Is the merchandise classified in subheading 8409.99.91, Harmonized Tariff Schedule of the United States (HTSUS), as parts suitable for use solely or principally with the engines of vehicles of subheading 8701.20 and headings 8702-8704, or in subheading 8409.99.99, HTSUS, as parts of diesel engines of other vehicles?

LAW AND ANALYSIS:

The HTSUS provides that the classification of articles is governed by the General Rules of Interpretation (GRI's). GRI 1 states in pertinent part that "...classification shall be determined according to the terms of the headings and any relative section or chapter notes...".

Heading 8409 in part describes parts suitable for use solely or principally with the engines of Heading 8408. Heading 8408 describes compression-ignition internal combustion piston engines. The pistons under consideration are suitable for use solely or principally with the engines of Heading 8408.

Subheading 8409.99.91 describes parts for vehicles of subheading 8701.20 or headings 8702-8704. Subheading 8409.99.99 describes parts other than those described in subheadings 8409.99.91 and 8409.99.92.

After a careful analysis of the characteristics of the pistons under consideration, including the design features and applications, we are satisfied that the merchandise is properly described by and classified in subheading 8409.99.91, HTSUS.

The merchandise is described as "Parts suitable for use solely or principally with the engines of heading...8408: ...Other: ...Other: ...Other: For vehicles of subheadings 8701.20, or heading 8702, 8703 or 8704", and is classified in subheading 8409.99.91, HTSUS.

HOLDING:

The merchandise is described as "Parts suitable for use solely or principally with the engines of heading...8408: ...Other: ...Other: ...Other: For vehicles of subheadings 8701.20, or heading 8702, 8703 or 8704", and is classified in subheading 8409.99.91, HTSUS, currently subject to a Column 1 General rate of duty of 3.7%, ad valorem.

Sincerely,


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