The tariff classification of muffler assemblies from Japan

NY A81699 April 12, 1996 CLA-2-84:RR:NC:1:103 A81699 CATEGORY: Classification TARIFF NO.: 8431.20.0000 Mr. James Caffentzis Fitch, King and Caffentzis 116 John Street New York, NY 10038 RE: The tariff classification of muffler assemblies from Japan Dear Mr. Caffentzis: In your letter dated March 22, 1996 on behalf of Marubeni America Corporation you requested a tariff classification ruling. With your inquiry you submitted a drawing of a muffler assembly designated as part number 20100-10H60, and samples of two muffler assemblies designated as part numbers 20100-05H60 and 20100-21H05. These muffler assemblies basically consist of the muffler itself along with mounting brackets and tubing. You point out in your letter that the design and position of the mounting brackets, which are welded to each end of the muffler, limit a muffler assembly to a particular forklift truck frame. Likewise the vent tubing, which is also welded to each end of the muffler, is bent and curved into unique shapes in order to accommodate the physical outline of various other articles which are mounted onto the forklift truck frame, and thus are unsuitable for use on other equipment. In addition, the muffler assembly identified as part number 20100-10H60 incorporates a uniquely designed tube known as a piccolo type finishing tube. This tube has a series of holes which serve to disperse exhaust gases horizontally when the position of this muffler so requires. Accordingly, you state these muffler assemblies, which have been designed by the Design Department, Industrial Machinery Division of Nissan Motor Co., Ltd., are solely used in the manufacture of forklift trucks in the United States by Nissan Forklift Corporation. The applicable subheading for the muffler assemblies designated as part numbers 20100-05H60, 20100-21H05, and 20100-10H60, designed for and solely used in forklift trucks, will be 8431.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts suitable for use solely or principally with the machinery of heading 8427 (fork-lift trucks). The rate of duty will be free. 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 Alan Horowitz at 212-466-5494. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division