The tariff classification of compressors for refrigerating equipment from Brazil.

NY H80074 May 4, 2001 CLA-2-84:RR:NC:1:102 H80074 CATEGORY: Classification TARIFF NO.: 8414.30.4000 Ms. Evelyn M. Suarez Sonnenschein Nath & Rosenthal 1301 K Street NW (Suite 600 , East Tower) Washington, DC 20005 RE: The tariff classification of compressors for refrigerating equipment from Brazil. Dear Ms. Suarez: In your letter dated April 13, 2001 you requested a tariff classification ruling on behalf of your client Tecumseh Products. The items in question are described as non-screw type compressors, identified by the part numbers AE151AS277A2, AE172AR908A2 and AE610AR716A2. The compressors are for use in a range of refrigeration and air conditioning products. In your submission you indicate that the subject compressors have all been rated at ¼ horsepower. In your submission you explain that Tecumseh measures the cooling capacity of their compressors using calorimetric tests. The tests yield capacity ratings in BTUs per hour within a variance of plus or minus five percent. By means of a mathematical conversion, the cooling capacity is then converted to a nominal horsepower rating, rounded to the nearest ¼ horsepower for marketing purposes. You state that this nominal horsepower rating is reflected on all commercial documentation and used by Tecumseh to classify the imported compressors for Customs purposes. The applicable subheading for the subject compressors will be 8414.30.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for compressors of a kind used in refrigerating equipment, including air conditioning, not exceeding ¼ horsepower. The rate of duty is free. 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 Kenneth T. Brock at 212-637-7026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division