The tariff classification of an aluminum valve body used aspart of an automotive air conditioning charging system fromCanada

NY 872220 APRIL 3, 1992 CLA-2-84:S:N:N1:102 872220 CATEGORY: Classification TARIFF NO.: 8481.90.5000 Ms. Carol A Wnuk F.H. Fenderson 434 Delaware Avenue Buffalo, N.Y. 14202 RE: The tariff classification of an aluminum valve body used as part of an automotive air conditioning charging system from Canada Dear Ms. Wnuk: In your letter dated March 5, 1992, on behalf of your client, S & H Fabricating of Canada, you requested a tariff classification ruling. The item in question is an aluminum body, or "housing" as your letter describes it, for a valve, part no. Q437-107A. After importation into the United States this valve body is connected, by a brazing process, to an aluminum pipe. The pipe, or hose, is part of the air conditioning charging system in an automobile. A spring-loaded valve core, similar to that found in automobile tire valves, is threaded into the body. This complete valve assembly allows the car manufacturer to charge the system with freon while preventing accidental leaks. The applicable subheading for the aluminum valve body will be 8481.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of hand operated or check valves, of other materials. The rate of duty will be 4.4 percent ad valorem. Goods classifiable under subheading 8481.90.5000, HTS, which have originated in the territory of Canada, will be entitled to a 0.8 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport