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NY R02472




September 19, 2005

CLA-2-87:RR:NC:N1:106 R02472

CATEGORY: CLASSIFICATION

TARIFF NO.: 8407.34.1400

Mr. Christopher Brown
Cooldude
5924 Madre Mesa Drive
Las Vegas, Nevada 89108

RE: The tariff classification of an engine assembly for a half-cut automobile from Japan.

Dear Mr. Brown:

In your letter dated August 22, 2005 you requested a tariff classification ruling. You submitted literature and photographs with your request.

You intend to import a 1.3-liter engine assembly for a Japanese RX-7 half-cut Mazda automobile, specifically the Mazda FC35 GTX. The engine assembly includes drive train and suspension parts. You indicate that no glass, headlights or fuel is being imported. You also indicate that the half-cuts are purchased domestically. You are importing the engine assemblies for racing purposes and for off-road use. The parts will be used by a racing team to be broken in and will also be used as low cost replacement parts.

The applicable subheading for the engine assembly for a half-cut automobile will be 8407.34.1400, Harmonized Tariff Schedule of the United States (HTS), which provides for Spark ignition reciprocating or rotary internal combustion piston engines: reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87: of a cylinder capacity not exceeding 2,000 cc: to be installed in vehicles of subheading 8701.20, or heading 8702, 8703 or 8704: used or rebuilt. 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 Patrick Wholey at 646-733-3013.

Sincerely,

Robert B. Swierupski
Director,

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