CATEGORY: Classification s94

NY D89164

April 19, 1999

CLA-2-84:RR:NC:1:102 D89164

CATEGORY: Classification

TARIFF NO.:8412.21.0075

Ms. Debra Fleming Panalpina Inc. 1525 N. 105th E Ave. Tulsa, OK 74116

RE: The tariff classification of power steering cylinders from Brazil.

Dear Ms. Fleming:

In your letter dated March 16, 1999 you requested a tariff classification ruling on behalf of your client MerCruiser.

The items in question are described as power steering cylinders used in conjunction with marine propulsion systems. Descriptive information and technical drawings were submitted.

The power steering cylinder consists of a linear hydraulic cylinder and a control valve. The cylinder contains a steel piston and a stainless steel rod which travel along the length of the cylinder. The movement of the piston and rod is controlled by a spool valve which directs the flow of hydraulic fluid into the cylinder. The power steering cylinder is operated by a steering cable which allows the control valve to be actuated from the helm of a boat.

The applicable subheading for the truck bearing will be 8412.21.0075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other linear acting hydraulic power engines and motors. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kenneth T. Brock at 212-637-7026.

Sincerely,

Robert B. Swierupski Director, National Commodity Specialist Division