The tariff classification of British Seagull Outboard Engine from the United Kingdom

N203780 February 17, 2012 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8407.21.0040 Mr. Stuart Mann Seagull Outboards 63 Wildmoor Lane Catshill, Bromsgrove UK B61 OPA RE: The tariff classification of British Seagull Outboard Engine from the United Kingdom Dear Mr. Mann: In your letter dated February 8, 2012 you requested a tariff classification ruling. The item under consideration is a restored British Seagull Outboard Engine from the United Kingdom. The main materials consist of alloy and iron. The outboard engines have a maximum of 5hp with the maximum weight of 16kg. The applicable subheading for the Outboard marine engines rated under 22.38 kW will be 8407.21.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Spark ignition reciprocating…internal combustion piston engines: Marine propulsion engines: Outboard motors, Less than 22.38 kW. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Matthew Sullivan at (646) 733-3013. Sincerely, (for) Thomas J. Russo Director National Commodity Specialist Division