CLA-2-84:S:N:N3:102 804290

Mr. Edward J. Gyinwinski
Boekel Industries
509 Vine Street
Philadelphia, PA 19106

RE: The tariff classification of vacuum pumps and vacuum gauges from Taiwan

Dear Mr. Gyinwinski:

In your letter dated October 21, 1994, received by this office on November 16, 1994, you requested a tariff classification ruling. Your inquiry concerns itself with the classification of two items: a model AS1 aspirator vacuum pump, and a dial type vacuum gauge for use with this pump. The primary use of the vacuum pump is to aspirate corrosive or volatile solvents.

The applicable subheading for the AS1 Aspirator Pump will be 8414.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for vacuum pumps. The rate of duty will be 3.7 percent ad valorem. The vacuum gauge is classifiable under HTS item 9026.20.80000, which provides for instruments and apparatus for measuring pressure, other. The rate of duty will be 4.7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport