THESE ARE MADE IN JAPAN VESRAH OR SHINDY VALVE. HIGHEST QUALITY....
ATC110's from 1979 TO 1983 TOOK THE SAME VALVES AS THE 90'S
If you have an ATC110 1984 or 1985 this will not work. For some reason Honda changed the valve, valve COTTER and retainer midway through the 1984 year actually the engine serial numbers below/smaller THAN E2607160, in 1984 can use the same valve as an 83 or older.
Another option for 1984(ENGINE #'S HIGHER THAN E2607160) and 1985 owners, would be to get the older valves retainers and valve Cotter's everything else is the same In all the 110 heads.
THIS FITS S90 SL90 CL90 CM91