The tariff classification of exhaust elbows from Canada

NY 836640 Feb 28, 1989 CLA-2-85:S:N:N1:109 836640 CATEGORY: Classification TARIFF NO.: 8409.91.9290 Mr. T.A. Schofield A.N. Deringer, Inc. R.D.No 1 - Box W-432 Alexandria Bay, New York 13607-9798 RE: The tariff classification of exhaust elbows from Canada Dear Mr. Schofield: In your letter dated January 31, 1989, on behalf of Grenville Castings you requested a tariff classification ruling. Your letter states that the exhaust elbows are aluminum castings are integral components in the operation of a gasoline powered engine which is installed in the hole of an inboard cruiser. Your letter indicates that the exhaust elbows are supplied completely machined. The applicable subheading for the exhaust elbows will be 8409.91.9290, Harmonized Tariff Schedule of the United States (HTS), which provides for "Parts of spark ignition internal combustion piston engines for marine propulsion, other than connecting rods. The rate of duty will be 3.1 percent ad valorem. Goods classifiable under subheading 8409.91.9290, HTS, which have originated in the territory of Canada, will be entitled to a 2.4 percent, ad valorem rate of duty under the United States - Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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