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NY E89225

November 8, 1999

CLA-2-84:RR:NC:MM:106 E89225


TARIFF NO.: 8409.91.5080

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

RE: The tariff classification of a short block for an automotive engine from Germany.

Dear Mr. Resetar:

In your letter dated October 26, 1999 you requested a tariff classification ruling. You submitted a diagram with your request.

The article in question is a short block for an automotive engine. The short block consists of components of an unfinished spark-ignition internal combustion piston engine that you indicate are imported assembled together and include a crankcase, forged steel crankshaft with pistons attached and an oil pan with internal oil pump. In a telephone conversation you indicated that the short block, in its imported condition, represents approximately 20-25 percent of the finished engine. Therefore, in its imported condition, it does not have the essential character of the finished product and will be classified as a part.

The applicable subheading for the short block for an automotive engine 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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