The tariff classification of a motor vehicle Engine Lift Bracket from Germany

NY E87168 September 23, 1999 CLA-2-73:RR:NC:MM:101 E87168 CATEGORY: Classification TARIFF NO.: 7326.90.8585 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of a motor vehicle Engine Lift Bracket from Germany Dear Mr. Resetar: In your letter dated September 7, 1999 you requested a tariff classification ruling. You submitted a diagram from your electronic parts catalog, illustrating the part and its relationship to other automotive parts. The Engine Lift Bracket is constructed of hardened steel in a "Y" shape. It is approximately 150-mm long and 100- mm in width at its widest part. Two of the ends are attached onto the vehicle's engine block by the use of screws. The third end of the "Y" has a hole through the center and is not attached to any component. The Engine Lift Bracket is to be used in two situations. First, during vehicle assembly, the engine is placed into the vehicle by a hoist that attaches to the brackets. Secondly, if the engine should ever have to removed from the vehicle, a hoist can be attached to the brackets to lift the engine out from the vehicle. Other than its initial installation, it is possible that the part may never be used for its intended purpose. The applicable subheading for the Engine Lift Bracket will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of iron or steel: Other: Other: Other…Other. The rate of duty will be 2.9% ad valorem. 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 Robert DeSoucey at 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division