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NY 871377

February 24, 1992



TARIFF NO.: 8602.90.0000; 8605.00.0000

Mr. Reginald Williams
A.N. Deringer, Inc.
RR 3, Box 5400
Houlton, Maine 04730

RE: The tariff classification of a recreational railway from Canada

Dear Mr. Williams:

In your letter dated February 5, 1992, on behalf of Cummings Locomotive Manufacturing Ltd., New Brunswick, CA, you requested a tariff classification ruling. You submitted descriptive literature with your request.

The subject merchandise is a Cummings Locomotive Works 1860s replica theme park passenger train. The train consists of a functionally scaled locomotive, a coal tender-type car, and non- selfpropelled passenger cars. The standard unit is designed to operate on a 36 inch gauge 20 pound standard rail system. Other gauges and track sizes are optional.

The literature indicates that the locomotive measures 220 1/2 inches in total length, 58 1/4 inches in width, and 93 1/2 inches in height (to the top of the funnel). The drive train of the locomotive is a fully integrated diesel-powered hydrostatic drive system that offers full control of forward, neutral, reverse and speed control with a single lever. All four driving wheels are independently beam suspended to allow maximum traction/braking to weight ratios. The standard braking system includes a hydraulically operated locomotive service brake and an automatic park brake controlled by a "deadman type" switch. All cars are equipped with electric service brakes controlled from the locomotive. A full intercom control from the locomotive to all cars is also standard. The cars are all equipped with independent suspension and full pivoting action on each of the trucks to minimize wear on the running gear and tracks.

In a telephone conversation of February 19, 1992, Mr. Williams indicated that the locomotive is powered by a diesel- mechanical system. In this type of system, power from the diesel engine reaches the wheels through a clutch or fluid flywheel and gear box. All major mechanical components, such as diesel hydraulic drive pumps, fuel and hydraulic reservoirs, air compressor and receiving tank, etc., are located in the coal tender-type car. The passenger cars are designed for a nominal capacity of 30 passengers per unit, and, depending on the type of usage required, the locomotive can efficiently haul up to ten passenger cars.

The applicable heading for the diesel-mechanical locomotive and coal tender-type car will be 8602.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other rail locomotives; locomotive tenders. The rate of duty will be 3.9 percent ad valorem.

The applicable subheading for the passenger cars will be 8605.00.0000, HTS, which provides for railway or tramway passenger coaches, not self-propelled. The rate of duty will be 18 percent ad valorem.

Goods classifiable under subheading 8602.90.0000, HTS, which originated in the territory of Canada, will be entitled to a 2.3 percent rate of duty under the United States-Canada Free Trade Agreement upon compliance with all applicable regulations.

Goods classifiable under subheading 8605.00.0000, HTS, which originated in the territory of Canada, will be entitled to a free rate of duty under the United States-Canada Free Trade Agreement upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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