CLA-2-84:S:N:N1:102 878712
Mr. Scott Saunders
Embraco North America, Inc.
2150 Western Court, Suite 360
Lisle, Il 60532
RE: The tariff classification of refrigeration compressors from
Brazil
Dear Mr. Saunders:
In your letter dated September 25, 1992 you requested a
tariff classification ruling.
The items involved in this request consist of a wide range
of refrigeration compressors, varying in size from 1/12 to 1/3
HP, for use in such applications as refrigerators, freezers,
water coolers and soft drink coolers. The refrigerant used in
these compressors is known as R-12. Because of the recent U.S.
ban on fluorides, future models will use a non-fluoride based
substance. The compressors come packaged with a starting relay
and overload protector as part of their electrical connection
kit.
The applicable subheading for those refrigeration
compressors which do not incorporate motors exceeding 1/4 HP will
be 8414.30.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for compressors of a kind used in
refrigerating equipment (including air conditioning), not
exceeding 1/4 HP. For those units which have motors exceeding
1/4 HP but under 1 horsepower, the applicable HTS item will be
8414.30.8050, which provides for refrigeration compressors, other
than for motor vehicles, exceeding 1/4 horsepower but not
exceeding 1 HP. The duty rate for both provisions will be 3.4
percent ad valorem.
Articles classifiable under subheadings 8414.30.4000 and
8414.30.8050, HTS, which are products of Brazil are entitled to
duty free treatment under the Generalized System of Preferences
(GSP) upon compliance with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport