The tariff classification of exhaust collector from Canada

NY 840558 May 10, 1989 CLA-2-85:S:N:N1:109 840558 CATEGORY: Classification TARIFF NO.: 8409.91.9290 Mr. T.A. Schofield A.N. Deringer, Inc. R.D. #1 - Box 432 Alexandria Bay, New York 13607-9798 RE: The tariff classification of exhaust collector from Canada Dear Mr. Schofield: In your letter dated April 27, 1989 you requested a tariff classification ruling. The submitted literature describes the exhaust collector as an aluminum casting, completely machined which is an integral component in the operation of a gasoline powered engine that is installed into the hole of an inboard cruiser. The "Y pipe" exhaust collector is connected to the exhaust elbows. The casting allows the hot air being exhausted from the engine down to the exhaust ports in the outdrive. The exhaust collector appears to be suitable for use solely or principally with gasoline powered engines The applicable subheading for the exhaust collector will be 9809.91.9290, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other parts, suitable for use solely or principally with spark-ignition internal combustion piston engines, 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