The tariff classification of locomotive components from Mexico

NY 800143 July 27, 1994 CLA-2-86:S:N:N1:106-800143 CATEGORY: Classification TARIFF NO.: 8607.91.0000 Mr. Edward Allen Morrison Knudsen Corporation P.O. Box 5368 Boise, ID 83705 RE: The tariff classification of locomotive components from Mexico Dear Mr. Allen: In your letter dated July 8, 1994 you requested a tariff classification ruling. You included general arrangement drawings of the components as part of your request. The components of your request include a locomotive underframe, the frame of the operator's cab and the short hood of the locomotive, a locomotive car body shell, a high voltage cabinet for locomotives and a locomotive fuel tank. All articles are said to be fabricated of steel. The underframe measures approximately 10 feet wide and 70 feet long and is the mounting base for all the major components of the locomotive. The operator's cab and the short hood of the locomotive have no interior equipment and are merely the framed shell of these components. They are approximately 10 feet wide, 7 to 8 feet high, and 14 feet long. The locomotive car bodies are nothing more than car body shells and contain no equipment whatsoever. They are approximately 6 feet 6 inches, wide, 8 feet high and 50 feet long. The high voltage cabinet is merely a housing cabinet for locomotive electrical equipment and contains no provision for electrical connections. Upon installation this cabinet becomes an integral part of the locomotive body and has no other use. The fuel tank is a 5300 gallon diesel fuel tank with a retention tank for a locomotive and contains no mechanical parts. The applicable tariff provision for the locomotive components will be 8607.91.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for parts of railway locomotives. The general rate of duty will be 3.9 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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