The tariff classification of marine engines from Japan.
Issued February 26, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8407.29.00, 8407.21.00
Headings: 8407
Product description
The tariff classification of marine engines from Japan.
CBP rationale
The applicable subheading for the outboard motors will be 8407.21.00, Harmonized Tariff Schedule of the United States (HTS), which provides for "[m]arine propulsion engines: [o]utboard motors," free of duty.
Full text
NY 849699 Feb 26, 1990 CLA-2-85:S:N:N1:109 849699 CATEGORY: Classification TARIFF NO.: 8407.21.00, 8407.29.00 Mr. Moustafa M. Aboutaleb 4 Upton Court Wayne, N.J. 07470 RE: The tariff classification of marine engines from Japan. Dear Mr. Aboutaleb: In your letter dated February 9, 1990, you requested a tariff classification ruling. Your letter describes the engines as follows: 1. Gasoline powered outboard motor for use in marine applications. The horsepower will range from 9.9 (HP) to 200 HP. 2. Gasoline and diesel powered inboard engines for use in marine applications and will range between 12 and 200 HP. The applicable subheading for the outboard motors will be 8407.21.00, Harmonized Tariff Schedule of the United States (HTS), which provides for "[m]arine propulsion engines: [o]utboard motors," free of duty. The applicable HTS subheading for the inboard engines will be 8407.29.00, which provides for "[m]arine propulsion engines: [o]ther," free of duty. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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