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NY H82350

July 2, 2001

CLA-2-84:RR:NC:MM:106 H82350


TARIFF NO.: 8407.29.0010; 8412.29.8075; 8483.40.9000

Ms. Renee Smith
Mercury MerCruiser
3003 N. Perkins Road
Stillwater, OK 74075

RE: The tariff classification of an inboard marine propulsion engine, outboard drive and transom plate assembly

Dear Ms. Smith:

In your letter dated May 25, 2001 you requested a tariff classification ruling. You included drawings and a commercial brochure with your request.

The merchandise at issue includes various configurations of a marine propulsion package for installation in pleasure craft. This package includes an inboard marine propulsion engine, an outboard (stern) drive and transom plate assembly. The marine propulsion engine serves as the power plant for the vessel and transmits its energy through the outdrive, which is essentially a transmission with an attached propeller to move the vessel through the water. The transom plate assembly consists of an inner transom fixture, a gimbal housing, a gimbal ring with hydraulic trim cylinders, and a bell housing. This assembly is fitted between the engine and outdrive and serves to trim the outdrive, pivoting it left and right and up and down, as needed, to steer the vessel. These components may all be imported together from a foreign trade zone (FTZ) or all separately. All foreign-content merchandise is brought into your manufacturing facility, which is also an FTZ, under non-privilege foreign status, which allows duty to be paid at the rate of the finished product rather than at the rate of the individual foreign components.

The applicable subheading for a complete propulsion package, which includes the engine, outdrive and transom plate assembly, will be 8407.29.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for inboard marine propulsion engines with outboard drive. The rate of duty will be free.

The applicable subheading for the outboard drive when imported separately will be 8483.40.9000, HTS, which provides for gears and gearing. The rate of duty will be 2.5 percent ad valorem.

The applicable subheading for the transom plate assembly will be 8412.29.8075, HTS, which provides for other hydraulic power engines and motors. The rate of duty will be free.

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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