CLA-2-84:RR:NC:1:102 D82829
8505.20.0000
Mr. Dana L. Trout
Trans-Trade, Inc.
P.O. Box 612369
DFW Airport, TX 75261
RE: The tariff classification of compressor parts from Japan
Dear Mr. Trout:
In your letter dated September 18, 1998 you requested a
tariff classification ruling on behalf of Sanden International
(USA).
The articles in question are a cylinder head with gasket,
part 7433-9630, a lip seal, part 7703-6150, a clutch assembly
with accessory kit, part 4605-9930, an accessory kit, part 4605-9800, and an O-gear, part 7905-0290. Samples and technical
drawings were submitted.
The cylinder head and gasket are parts of an air
conditioning compressor which attach to the compressor's cylinder
block. The head and gasket are imported and sold together in
retail packaging. The lip seal is a mechanical seal used to
contain gases within the compressor. The O-gear is an oscillating
gear which is part of a compressor's internal gearing.
The clutch assembly with accessory kit is a magnetic clutch
assembly with all the parts necessary to mount the clutch
assembly within the compressor. The accessory kit contains the
mounting components, which include snap rings, shims, fasteners,
wire and a shaft key.
The accessory kit included with the clutch assembly may be
purchased separately as a repair kit when a complete clutch
assembly is not needed. The parts contained in the accessory kit
are imported and sold together in retail packaging. We find that
the shaft key, which ensures the transmission of torque from the
clutch assembly to the compressor's piston assembly, gives the
accessory kit its essential character.
The applicable subheading for the lip seal will be
8484.20.0000, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for mechanical seals. The rate of duty
will be 4.3 percent ad valorem.
The applicable subheading for the clutch assembly with
accessory kit, when presented together, will be 8505.20.0000,
HTSUS, which provides for electromagnetic couplings, clutches and
brakes. The rate of duty will be 3.3 percent ad valorem.
The applicable subheading for the O-gear, will be
8483.90.5000, HTSUS, which provides for parts of gearing, gear
boxes and other speed changers. The rate of duty will be 2.5
percent ad valorem.
The applicable subheading for the cylinder head with gasket
and the accessory kit, when presented separately, will be
8414.90.4040, HTSUS, which provides for other parts of
refrigerating and air conditioning compressors. The rate of duty
will be 0.7 percent ad valorem.
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 212-466-5493.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division