The tariff classification of a truck Air Tank Assy from the United States

NY L84671 May 13, 2005 CLA-2-87:RR:NC:MM:101 L84671 CATEGORY: Classification TARIFF NO.: 8708.39.5050 Mr. Jose Acosta-Jacquez PricewaterhouseCoopers LLP 1420 Fifth Avenue Suite 1900 Seattle, WA 98101 RE: The tariff classification of a truck Air Tank Assy from the United States Dear Mr. Acosta-Jacquez: In your letter dated May 2, 2005 you requested a tariff classification ruling. You submitted technical drawings of a truck Air Tank Assy that you state is an air tank for use in the air brake system on a heavy-duty truck application (semi-trailer road tractor). The air tank is used as a reservoir for compressed air that is supplied to the air brake chambers to actuate the air brakes in the truck. An air compressor is used to fill up the air tank. The applicable subheading for the truck Air Tank Assy will be 8708.39.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Brakes and servo-brakes and parts thereof: Other: For other vehicles…Other. 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division