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July 15, 1999

CLA-2-84:RR:NC:1:102 E83341


TARIFF NO.: 8481.90.9080

Mr. Robert J. Resetar
Porsche Cars North America, Inc.
980 Hammond Drive (Suite 1000)
Atlanta, GA 30328

RE: The tariff classification of a timing chain adjuster repair kit from Germany.

Dear Mr. Resetar:

In your letter dated June 11, 1999 you requested a tariff classification ruling on behalf of Porsche Cars of North America.

The item in question is described as timing chain adjuster repair kit. A sample of the repair kit, together with descriptive information and an illustration of the components, were submitted.

The timing chain adjuster repair kit consists of twelve articles which are intended to be used together to rebuild a regulator valve contained in a timing chain tensioner. The regulator valve regulates the flow of hydraulic fluid within the tensioner allowing the amount of tension applied to the timing chain to be adjusted.

Four of the twelve articles included in the repair kit, described as the valve ball, intermediate plate, valve guide and valve spring guide, if presented separately, would be classified as parts of valves in heading 8481 of the Harmonized Tariff Schedule of the United States (HTSUS). The remaining articles, which include o-rings, springs, circlips, would be classified in several headings, other than heading 8481, HTSUS. Examination of the submitted sample indicates that the articles in question are imported packaged together in a plastic bag marked to indicate Germany as the country of origin.

Because the repair kit consists of at least two different articles classifiable in different headings of the HTSUS, contains articles put up together to meet a particular need, i.e., to rebuild the regulator valve, 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 valve ball, intermediate plate, valve guide and valve spring guide impart essential character and that the entire set falls to be classified in HTSUS heading 8481 as parts of valves.

The applicable subheading for the timing chain adjuster repair kit will be 8481.90.9080, HTSUS, which provides for other parts of valves. The rate of duty will be free.

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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