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June 30, 1999

CLA-2-84:RR:NC:1:102 E82902


TARIFF NO.: 8483.10.3050

Ms. Minta Whitfield
AEI Charleston
7240 Cross Park Drive
Charleston, SC 29418

RE: The tariff classification of crankshaft castings from Great Britain.

Dear Ms. Whitfield:

In your letter dated May 27, 1999 you requested a tariff classification ruling on behalf of your client Modern Machine Works.

The items in question are identified as rough castings of crankshafts. After importation the castings will be machined and used in the assembly of diesel engines for tractors. Technical drawings and photographs were submitted.

Examination of the submitted photographs reveals that the unfinished castings are net shape blanks which closely approximate the outline finished crankshafts. Although the cast crankshafts may not be to final tolerance and will require additional machining before they can be used, upon importation the castings are readily recognizable as the finished articles they will become. Further, the unfinished castings have no other practical use other than for completion into finished crankshafts.

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. GRI 2(a) extends the scope of the HTSUS headings to include unfinished articles, provided the unfinished articles have the essential character of the finished articles.

We find that the subject castings are unfinished articles which have the essential character of the crankshafts provided for in heading 8483, HTSUS.

The applicable subheading for the crankshaft castings will be 8483.10.3050, HTSUS, which provides for other camshafts and crankshafts. The rate of duty will be 2.5 percent ad valorem.

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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