CLA-2-84:OT:RR:NC:N1:102
Mr. Dennis Crotty
UPS-SCS
P.O. Box 369
Pembina, ND 58271
RE: The tariff classification of noise control panels/enclosures from Canada
Dear Mr. Crotty:
In your letter received March 7, 2011 you requested a tariff classification ruling on behalf of your client, VAW Systems. Descriptive information was submitted.
The items in question are described as acoustic panels/enclosures for use as sound barriers around noise producing industrial equipment, such as chillers, diesel engines, fans, compressors, and gas turbines, which require sound abatement. The panels/enclosures are comprised of a steel outer shell and sound absorbing fiberglass insulation. The panels/enclosures have no moving parts and do not incorporate any electrical or mechanical components.
The applicable subheading for the noise control panels/enclosures will be 8487.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other machinery parts, not containing electrical connectors, insulators, coils contacts or other electrical features, and not specified or included elsewhere in Chapter 84. The general rate of duty will be 3.9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division