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NY A82307




April 17, 1996

CLA-2-84:RR:NC:MA:106 A82307

CATEGORY: CLASSIFICATION

TARIFF NO.: 8408.99

Mr. Jim Dwyer
Metal Leve, Inc.
990 Jefferson Road
Sumter, SC 29153

RE: The tariff classification of pistons and piston crowns from Brazil

Dear Mr. Dwyer:

In your letter dated March 14, 1996 you requested a tariff classification ruling.

You submitted a sample of a finished aluminum piston, a "raw" aluminum piston casting, a finished steel piston crown and a "raw" forged steel piston crown. You state that these goods, in their finished condition, are used in heavy duty diesel applications. The unfinished ("raw") goods will undergo finishing operations after importation. The unfinished articles at importation will be in a condition so as to be dedicated to use as an engine part. They thus have the essential character of the finished good for tariff purposes and will be classified as if in their finished state.

The applicable subheading for pistons and piston crowns that are principally used on road tractors, buses, automobiles, and trucks will be 8409.99.9190, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of diesel engines for the vehicles named above. The rate of duty will be 3.2 percent ad valorem.

The applicable subheading for pistons and piston crowns that are principally used on marine propulsion engines will be 8409.99.9290, (HTS), which provides for other parts of diesel engines for marine propulsion. The rate of duty will be 3.2 percent ad valorem.

The applicable subheading for pistons and piston crowns that are principally used on applications other than the above applications will be 8409.99.9990, (HTS), which provides for other parts of diesel engines other than for the above uses. The rate of duty will be 2.2 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.

Sincerely,

Roger J. Silvestri
Director

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