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NY K81106




December 15, 2003
CLA-2-84:RR:NC:1:102 K81106

CATEGORY: CLASSIFICATION

TARIFF NO.: 8511.10.0000, 8483.10.1010

Ms. Lisa A. Crosby
Sidley Austin Brown & Wood LLP
1501 K Street, N.W.
Washington, D.C. 20005

RE: The tariff classification of engine parts from China

Dear Ms. Crosby:

In your letter dated November 12, 2003 you requested a tariff classification ruling on behalf of your client Aeromechanical and Electrical Design (“AED”).

The articles in question are described as spark plugs and crankshafts for internal combustion engines for motorcycles. You indicate that the articles in question are imported together with the other parts necessary to assemble a complete engine. The issue raised is whether the spark plugs and crankshafts are classified separately as parts or classified together with other engine parts as an unassembled engine. Descriptive literature was submitted.

In your request you explain that AED imports engine components for use in manufacturing operations in the United States. The imported components are packed in bulk, e.g., cardboard boxes full of dozens of spark plugs, crankshafts, piston rings, valves, etc. While all the components necessary to assemble complete engines are contained in a single shipment, the various components are not packaged together such that any one package or set of packages contains all the parts necessary to assemble one complete engine. You also state that after importation, AED does not use all the components in the assembly of engines, but sells some of the components to customers for resale as replacement parts in the after market.

Based on the facts that you have made available, we find that the imported engine components are not unassembled engines within the meaning of Note 2(a) of the General Rules of Interpretation (GRI). Accordingly, the subject spark plugs and crankshafts are to be separately classified.

The applicable subheading for the spark plugs will be 8511.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for spark plugs. The rate of duty will be 2.5 percent ad valorem.

The applicable subheading for the crankshafts will be 8483.10.1010, HTSUS, which provides for crankshafts designed solely or principally for use with spark-ignition internal combustion engines for motorcycles. The rate of duty will be 2.5 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 Kenneth T. Brock at 646-733-3009.

Sincerely,

Robert B. Swierupski
Director,

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