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N021236 N0 Ruling Active

The tariff classification of an unfinished fitting for an evaporator from Mexico

Issued January 18, 2008 by U.S. Customs and Border Protection.

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N0 N021236 (January 18, 2008)

Tariff classification

HTS codes: 8415.90.8045

Headings: 8415

Product description

The item you plan to import is described as an unfinished “endform,” which is an aluminum tube bent to shape with a brazed on end. This endform will be brazed to an evaporator assembly and sold to the automotive industry for incorporation into an automobile’s air conditioning system. You indicate this product can only be used as a component of an automotive air conditioning assembly. Descriptive literature and an illustration were submitted.

CBP rationale

The applicable subheading for the unfinished endform will be 8415.90.8045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of automotive air conditioners.

Full text

N021236 January 18, 2008 CLA-2-84:OT:RR:E:NC:1:102 CATEGORY: Classification TARIFF NO.: 8415.90.8045 Ms. Courtney D. Brown Star USA, Inc. 250 N. Davis Rd. Ashland, OH 44805 RE: The tariff classification of an unfinished fitting for an evaporator from Mexico Dear Ms. Brown: In your letter dated December 27, 2007 you requested a tariff classification ruling on behalf of your client Parker Hannifin. The item you plan to import is described as an unfinished “endform,” which is an aluminum tube bent to shape with a brazed on end. This endform will be brazed to an evaporator assembly and sold to the automotive industry for incorporation into an automobile’s air conditioning system. You indicate this product can only be used as a component of an automotive air conditioning assembly. Descriptive literature and an illustration were submitted. The applicable subheading for the unfinished endform will be 8415.90.8045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of automotive air conditioners. The rate of duty will be 1.4 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

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