CLA-2-84:OT:RR:NC:N1:102
Barry E. Stark
Hitachi America, LTD.
50 Prospect Avenue
Tarrytown, NY 10591
RE: The tariff classification of a compressor head from Japan.
Dear Mr. Stark:
In your letter dated October 12, 2015, you requested a tariff classification ruling for an air compressor. Descriptive literature was submitted with your request.
You describe the item under consideration as a 15 kilowatt compressor head, model number 15OU-7CH. The compressor head can be used as a portable or stationary air compressor and has a pressure rating of 100 pounds per square inch. In the diagram you submitted, the compressor head is depicted as having the features to compress air, as it consists of a crankshaft, connection rod, piston cylinder, a compressor pulley and a valve head. It is stated that once the compressor head is connected to a power source and power connectors, the compressor head functions as an air compressor.
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classifications shall be determined according to the terms of the headings and any relative section or chapter notes.
HTSUS heading 8414 provides for air pumps and air compressors. GRI 2(a) extends the scope of the heading to include unfinished articles by providing that such articles shall be classified as complete or finished provided that, as imported, they have the essential character of complete or finished articles. Although the motor and controllers are necessary for the compressor head to function as an air compressor, upon importation the compressor head has the essential character of the finished article it will become.
In accordance with GRI 2(a), this office finds that the compressor head is an unfinished article that has the essential character of an air compressor and is specifically provided for in heading 8414, HTSUS. As such, the applicable subheading for the compressor head, model number 15OU-7CH 2, will be 8414.80.2055, HTSUS, which provides for reciprocating air compressors not exceeding 186.5 kW. The rate of duty will be Free.
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 Sandra Martinez at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division