The tariff classification of High Horsepower Diesel Engines

NY I83751 July 9, 2002 CLA-2-84:RR:NC:MM:106 I83751 CATEGORY: Classification TARIFF NO.: 8408.90.90 Mr. Lawrence Friedman Barnes, Richardson & Colburn 303 East Wacker Drive Chicago, IL 60601 RE: The tariff classification of High Horsepower Diesel Engines Dear Mr. Friedman: In your letter dated June 12, 2002, on behalf of Cummins, Inc., you requested a tariff classification ruling. You included descriptive literature with your request. Your client will import high horsepower diesel engines designated as the K series that are said to be in the same class or kind of engine that have power generation as their principal use. You discuss the K series in your submission in terms of shared characteristics in horsepower, torque and displacement. While it is not entirely clear from your submission what constitutes the K series of Cummins engines, it has been demonstrated both in your submission and on the Cummins website on the Internet that the Cummins engines designated as the K series are used widely as generator-drive engines and in commercial marine propulsion. You state that the principal use of the K series of Cummins engines is in power generation and the available evidence bears that out. Heading 8408 of the Harmonized Tariff Schedule of the United States (HTS), to which diesel engines belong, is a heading whose provisions are controlled by use, other than actual use. Additional U.S. Rule of Interpretation 1(a) states that: [A] tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use. Based on the facts presented in your submission, the Cummins engines identified by you as the K series appear to be of the same class or kind of diesel engine which are principally used as generator-drive engines. The applicable subheading for the high horsepower diesel will be 8408.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other compression-ignition internal combustion piston engines. The general rate of duty is 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 Patrick J. Wholey at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division