The tariff classification of automotive cylinder heads fromIndia

NY 850408 March 22, 1990 CLA-2-84:S:N:N1:101-850408 CATEGORY: Classification TARIFF NO.: 8409.91.9190; 8409.99.9190 Mr. Peter J. Waters Classic Trading Inc. 227 Ocean Parkway, Suite 4C Brooklyn, NY 11218 RE: The tariff classification of automotive cylinder heads from India Dear Mr. Waters: In your letter dated March 8, 1990 you requested a tariff classification ruling. The imported merchandise is machine cast aluminum automotive cylinder heads that will be used to replace worn out cylinder heads in automobile engines. The applicable subheading for cylinder heads, of a type used in gasoline engines, will be 8409.91.9190, Harmonized Tariff Schedule of the United States (HTS), which provides for parts suitable for use with spark-ignition internal combustion piston engines, for vehicles of heading ... 8703 (motor cars). The rate of duty will be 3.1 percent ad valorem. The applicable subheading for cylinder heads, of a type used in diesel engines, will be 8409.99.9190, HTS, which provides for parts of other engines, for vehicles of heading ... 8703 (motor cars). The rate of duty will be 3.7 percent ad valorem. Articles classifiable under subheadings 8409.91.9190 and 8409.99.9190, HTS, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. Section 134.11 of the Customs Regulations states that unless excepted by law... every article of foreign origin (or its container) imported into the U. S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such manner as to indicate to an ultimate purchaser in the U. S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U. S.... There are no quota restrictions for this merchandise. 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