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NY N011198




May 25, 2007

CLA-2-76:RR:E:NC:1:128

CATEGORY: CLASSIFICATION

TARIFF NO.: 7612.90.1090

Ms. Kathleen McGuire
Toyota Tsusho America, Inc.
1300 Post Oak Blvd., Suite 1850
Houston, TX 77056

RE: The tariff classification of a Water Lock Comp. from Japan.

Dear Ms. McGuire:

In your letter dated May 11, 2007, you requested a tariff classification ruling.

The merchandise under consideration is identified as a Water Lock Comp. The item is a tank composed of 100% aluminum that is designed to be used with personal watercraft (PWC) boats or jet skis. The product is installed on the exhaust system of PWC between the engine and muffler. It will store the water coming in through the exhaust in a 180 degree capsizing and restrict the water flow into the engine, thereby keeping the PWC afloat. In your facsimile dated May 22, 2007, you indicated that the Water Lock Comp. has a capacity of 20 liters and measures approximately 15” in length by 10” in diameter.

In your letter you suggest that the Water Lock Comp. is classifiable in subheading 8409.91.5080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the engines of heading 8407 0r 8408: Other: Suitable for use solely or principally with spark-ignition internal combustion piston engines: Other: For vehicles of subheading 8701.20, or heading 8702, 8703 or 8704: Other: Other.” The Water Lock Comp. is not a constituent component part without which the engine would be incomplete. Therefore, classification in subheading 8409.91.5080 is not applicable.

The applicable subheading for the Water Lock Comp. will be 7612.90.1090, HTSUS, which provides for “Aluminum casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Other: Of a capacity not exceeding 20 liters, Other.”  The rate of duty will be 5.7% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Sharon Chung at 646-733-3028.

Sincerely,

Robert B. Swierupski
Director,

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