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April 27, 1999

CLA-2-84:RR:NC:1:102 E80487


TARIFF NO.:8413.91.9010

Mr. J. Patrick Little
Little Industries
PO Box 4283
Greenville, DE 19807-4283

RE: The tariff classification of a water pump repair kit for diesel engines from Japan.

Dear Mr. Little:

In your letter dated March 29, 1999 you requested a tariff classification ruling on behalf of Little Industries.

The item in question is described as water pump repair kit. Descriptive information and an illustration of the components were submitted.

The water pump repair kit consists of five components used to repair the pumps used to circulate coolant for diesel engines. The components include a hub, a bearing, which appears from the illustration to be an integral shaft ball bearing, an impeller, a mechanical seal and a seat. You indicate that the contents of the repair kit originate in Japan and are imported packaged together as a complete repair kit. The repair kit is identified by a single part number and is not repackaged prior to reaching the end user. The components of the kit are intended to be used together to rebuild a single pump.

Because the water pump repair kit consists of at least two different articles classifiable in different headings of the Harmonized Tariff Schedule of the United States (HTSUS), contains articles put up together to meet a particular need, and is packaged in a manner suitable for retail sale, it constitutes goods put up in sets for retail sale. General Rule of Interpretation (GRI) 3(b), HTSUS, provides that such goods are classifiable according to the component which gives them their essential character. We find that the pump impeller imparts essential character and that the entire set falls to be classified in HTSUS heading 8413 as parts of pumps.

The applicable subheading for the water pump repair kit will be 8413.91.9010, HTSUS, which provides for parts of cooling medium pumps for internal combustion piston engines. The rate of duty will be free. It is the opinion of this office that the bearing included in the water pump repair kit would be subject to antidumping margins under current orders of the Department of Commerce related to antifriction bearings. Please contact your local port for the specific case numbers and margins which may apply. If you desire a binding ruling on the applicability of antidumping duty to your product, please write directly to the Office of Compliance, Department of Commerce, Washington, D.C.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kenneth T. Brock at 212-637-7026.


Robert B. Swierupski

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