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NY C88425


July 17, 1998

CLA-2-84:RR:NC:1:103 C88425

CATEGORY: CLASSIFICATION

TARIFF NO.: 8484.90.0000

Ms. Lynn S. Baker

Baker & McKenzie

One Prudential Plaza

130 East Randolph Drive

Chicago, IL 60601

RE: The tariff classification of repair kits from Japan

Dear Ms. Baker:

In your letter dated May 27, 1998 on behalf of Komatsu America International Company you requested a tariff classification ruling.

You submitted information on five repair kits. Each kit consists of various individual components which are packaged together in a paperboard box, and each kit is sold by your client to one of its dealers in its imported condition. In a supplemental submission dated June 18, 1998 your client provided a listing of the components of each kit and the value of each component. Kits designated as part number 426-15-05100 and part number 6151-K2-9901 will be ruled upon separately.

Kit 6212-K1-0901 is used by a dealer to repair or replace the cylinder head on a hydraulic excavator or wheel loader. It is composed of the following components:

6 brass gaskets

44 metal gaskets

79 rubber gaskets

44 paper gaskets

1 aluminum gasket

10 copper gaskets

68 rubber 0-rings

1 rubber grommet

18 rubber rubbers

2 metal lock plates

12 plastic wire bands

12 rubber seals

Besides representing a numerical majority of the components of the kit, the various gaskets, combined together, represent approximately 59 percent of the total value of the kit.

Kit 6610-09-2001 is used by a dealer to rebuild the cylinder head in a grader or dozer, and is composed of the following articles:

13 metal gaskets

13 rubber gaskets

96 paper gaskets

4 copper gaskets

11 metal washers

77 rubber O-rings

3 metal pins

1 metal seal

2 metal nut assemblies

6 plastic seals

6 plastic rings

24 metal plates

1 metal oil seal

6 metal lock plates

6 rubber crevice seals

1 rubber seal

The various gaskets, combined together, represent approximately 57 percent of the total value of this kit.

Kit 6150-K1-9901 is used by a dealer to rebuild or repair the engine cylinder head in a dozer, and is composed of the following components:

47 rubber gaskets

43 metal gaskets

32 paper gaskets

12 rubber seals

12 metal rotator seals

24 rubber rubbers

18 rubber O-rings

6 plastic bands

When combined, the various gaskets represent approximately 63 percent of the total value of kit 6150-K1-9901.

In Ruling Letter HQ 083968 dated July 6, 1989, the Customs Service held that repair kits containing various components, packaged together, and used by dealers to effect repairs in vehicles were goods put up in sets for retail sale for purposes of General Rule of Interpretation 3(b). Likewise, each kit described above is also considered to be a set. In our opinion the essential character of each kit is represented by the gasket set contained in the kit. Accordingly, the applicable subheading for each of these kits will be 8484.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings. The rate of duty will be 2.7 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 Alan Horowitz at 212-466-5494.

Sincerely,


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