The tariff classification of compressor parts from Japan

NY F88706 June 30, 2000 CLA-2-84:RR:NC:1:102 F88706 CATEGORY: Classification TARIFF NO.: 8414.90.4040 Ms. Madeline B. Kuflik Panasonic One Panasonic Way, 3B-6 Secaucus, New Jersey 07094 RE: The tariff classification of compressor parts from Japan Dear Ms. Kuflik: In your letter dated June 12, 2000 you requested a tariff classification ruling on behalf of Panasonic. The item in question is described as a seamed, double-wall, fabricated discharge line, part number 01-881810, for use in a refrigerating compressor. A technical drawing was submitted. In addition, a sample of the discharge line was made available for examination during your visit to this office on June 6, 2000. The discharge line is a formed tube with a spring stop bead near one end and a 65-degree bend at the opposite end. Both ends of the tube are chamfer de-burred. Upon assembly the 65-degree bend is inserted inside the muffler cover of the compressor. The cover is then bolted to the compressor cylinder block and the free end of the discharge line is brazed to a tube that exits the compressor and circulates the discharge gas into the refrigeration cycling system. The applicable subheading for the discharge line will be 8414.90.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of refrigerating and air conditioning compressors. The rate of duty is 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