The tariff classification of an automotive Alcohol Evaporator

NY C86034 April 22, 1998 CLA-2-87:RR:NC:1:101 C86034 CATEGORY: Classification TARIFF NO.: 8708.39.5050 Mr. Jack Alsup Alsup & Alsup, Inc. P.O. Box 1251 Del Rio, TX 78841 RE: The tariff classification of an automotive Alcohol Evaporator Dear Mr. Alsup: In your letter dated March 30, 1998, you requested a tariff classification ruling on behalf of Allied Signal Truck Brake Systems. The item concerned is a jar- or water bottle-shaped item which contains alcohol and is mounted to the interior of the engine cabin and connected to the engine air compresser or air cleaner, adjacent to the engine. The purpose of the item is to induce vaporized alcohol into the air brake system to act act as anti-freeze in preventing the freezing of any moisture which is present. There are two models of this item - the AE-1 and AE-2. The AE-1 is jar-shaped; has a die cast body of either glass, plastic or metal and is available in pint, quart or 2-quart sizes. The AE-2 is water bottle-shaped; has a body of molded, translucent plastic and is available in quart size only. The applicable subheading for the Alcohol Evaporator will be 8708.39.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of . . . motor vehicles . . . : Brakes and servo-brakes and parts thereof: Other: For other vehicles: Other. The rate of duty will be 2.6% 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 212-466-5667. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division