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July 19, 1999

CLA-2-84:RR:NC:MM:106 E84256


TARIFF NO.: 8409.91.5080

Ms. Amy Register
Toyota Motor Manufacturing
North America, Inc.
25 Atlantic Avenue
Erlanger, Ky 41018

RE: The tariff classification of a valve adjusting shim for an automotive engine from Japan.

Dear Ms. Register:

In your letter dated June 29, 1999 you requested a tariff classification ruling. You submitted a sample with your request.

The article in question is an automotive component described as a "shim, valve adjusting", identified as part number 13753-74340-01. This steel, disc-shaped component is secured inside a lip at one end of the tappet which sits in the engine cylinder head over the valve spring, under the cam shaft in the engine. As the cam rotates, it transfers movement to the shim and tappet which in turn transmits that movement through the valve springs to open and close the engine valves. Shims are produced in varying thickness to allow engine manufacturers to precisely set the valve timing sequence. The shims protect the less sturdy tappet from the constant impact of the cam lobe.

The applicable subheading for the valve adjusting shim will be 8409.91.5080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts suitable for use solely or principally with the engines of heading 8407 or 8408: suitable for use solely or principally with spark-ignition internal combustion piston engines: for vehicles of subheading 8701.20, or heading 8702, 8703 or 8704... other... other. 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 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 212-637-7036.


Robert B. Swierupski

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