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NY D84813

November 20, 1998

CLA-2-84:RR:NC:MM:106 D84813


TARIFF NO.: 8407.21.0080

Mr. Robert Gardenier
M. E. Dey & Co.
5007 South Howell Avenue
P. O. Box 37165
Milwaukee, WI 53237-0165

RE: The tariff classification of marine propulsion engines from Japan

Dear Mr. Gardenier:

In your letter dated October 9, 1998, together with follow-up correspondence of November 9, 1998, on behalf of Mercury Marine Inc., you requested a tariff classification ruling.

Your request concerns the prospective importation and tariff classification of articles identified as "Power Heads". Power Heads are 75 horsepower and 90 horsepower water-cooled, 4-stroke, internal combustion piston engines. The Power Heads consist of "green" assembly components and "dress" assembly components. The "green" components include all the engine components, assembled together, that comprise the engine itself - block, crankcase, connecting rods, pistons, crankshaft and so on. The "dress" assembly finishes the completed engine assembly by adding starter, flywheel ignition system, carburetors, electrical harnesses, oil pump and spark plugs. After importation the Power heads are assembled with a mid-section assembly, which holds the engine to the boat, and a gear case assembly, which includes transmission, shaft and propeller. In their imported condition the Power Head engine assemblies have the essential character of an outboard motor.

The applicable subheading for the Power Head engine assemblies will be 8407.21.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other outboard internal combustion piston motors. The rate of duty will be free.

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 J. Wholey at 212-466-5668.


Robert B. Swierupski

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