D87540 D8 Ruling Active

The tariff classification of vacuum pumps and accessories from Korea.

Issued March 4, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.4510, 8414.10.0000

Headings: 8414, 3926

Product description

The items in question are described as vacuum pumps and accessories. Descriptive literature was submitted. The vacuum pumps are two-stage rotary pumps used in a range of industrial and technical application. The vacuum accessories include seals, flanges, fittings, filters and Viton O-rings.

CBP rationale

The applicable subheading for the vacuum pumps will be 8414.10.000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for vacuum pumps. The applicable subheading forn the Viton O-rings will be 3926.90.4510, HTSUS, which provides for O-rings as gaskets, washers and other seals of plastic.

Full text

NY D87540 March 4, 1999 CLA-2-84:RR:NC:1:102 D87540 CATEGORY: Classification TARIFF NO.: 8414.10.0000, 3926.90.4510 Mr. Yung L. Cho Power Memories, Inc. 7 Stonebridge Lane Princeton, NJ 08540-7091 RE: The tariff classification of vacuum pumps and accessories from Korea. Dear Mr. Cho: In your letter dated January 27, 1999 you requested a tariff classification ruling on behalf of Power Memories. The items in question are described as vacuum pumps and accessories. Descriptive literature was submitted. The vacuum pumps are two-stage rotary pumps used in a range of industrial and technical application. The vacuum accessories include seals, flanges, fittings, filters and Viton O-rings. The applicable subheading for the vacuum pumps will be 8414.10.000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for vacuum pumps. The rate of duty will be 2.5 percent ad valorem. The applicable subheading forn the Viton O-rings will be 3926.90.4510, HTSUS, which provides for O-rings as gaskets, washers and other seals of plastic. The rate of duty will be 3.5 percent ad valorem. We are unable to provide a classification ruling on the seals, flanges, fittings and filters. A detailed description of how and where these items are used and the materials of which they are made is required. When this information is available, you may wish to consider resubmission of your request. 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 212-637-7026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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