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NY 874666

June 1, 1992



TARIFF NO.: 8607.99.1000; 8607.99.5000

Mr. H. Kumei
Assistant to the General Manager
Sumitomo Corporation of America
345 Park Avenue
New York, NY 10154

RE: The tariff classification of railway car bodies from Japan.

Dear Mr. Kumei:

In your letter dated May 22, 1992 you requested a tariff classification ruling. Your request included drawings and other pertinent information.

The imported items are railway car bodies imported in shell form from Japan. There will be 7 car bodies of self-propelled motor cars and 10 car bodies of not self-propelled trailer cars. These passenger cars are destined for the Northern Indiana Commuter Transportation District. After importation, these car bodies will be assembled with a variety of U. S.-sourced components into complete units by local assembly contractors under the supervision of Nippon Sharyo's engineers at a facility of the Maryland Department of Transportation in suburban Baltimore.

Each car body shell is imported with windows, marker lights, and doors on the exterior and with floor covering, wainscots, window masks, partition panels, and inspection panels in the interior. Also, most of the wiring and piping work will be done in Japan, while terminating of wires and cables as well as brake piping will be done in the U. S. Most of the major car components are produced and installed in the U. S., including pantographs, passenger seats, air conditioning units, interior/exterior lighting, many electrical systems, propulsion controls (motor cars) and motor alternator (motor cars).

The truck frames, bolsters and some parts will be shipped separately from Japan. Major truck parts and components, which will be purchased in the United States (for example, wheel and axle assemblies, journal bearings, brake units, and so on), will be later assembled to the truck frames. The completed trucks will be shipped to the site of final car assembly and then the car body will be mounted on the completed trucks.

The total value of the car body shell for the motor cars is about 33 percent of the total value of the finished car and for the trailer cars, the amount is about 35 percent.

The applicable subheading for the trailer car shells will be 8607.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts for vehicles of heading 8605 or 8606 except brake regulators. The rate of duty will be 5.5 percent ad valorem.

The applicable subheading for the motor car shells will be 8607.99.5000, HTS, which provides for other parts of railway rolling stock, other than for vehicles of heading 8605 or 8606. The rate of duty will be 3.9 percent ad valorem.

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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