CLA-2-84: A23 F84117

Mr. James Shaw
Panasonic Logistics Company of America
2 Panasonic Way
Secaucus, NJ 07094

RE: The tariff classification of Copper and Steel shaped tubes from Japan

Dear Mr. Shaw:

In your letter dated March 7, 2000 you requested a tariff classification ruling on behalf of Panasonic Logistics Company of America.

The items in question are described as a copper tube; part number GD-016580 and a steel tube; part number GD-01-897102. These articles are used in a reciprocating refrigeration compressor. Descriptive information and samples were submitted.

The applicable subheading for the copper tube; part number GD-016580 and the steel tube; part number GD-01-897102 will be 8414.90.4040 Harmonized Tariff Schedule of the United States (HTS), which provides for parts of refrigerating compressors other than the housing. The rate of duty will be free.

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.

Sincerely,

Anne Marie Spiess
Port Director of Customs
Dallas-Fort Worth, Texas