CLA-2-84:S:N:N1:101 849351
Mr. Gary Anderson
John V. Carr & Son, Inc.
560 Delaware Avenue,
Buffalo, NY 14201
RE: The tariff classification of controlled inhibitor devices
from Canada.
Dear Mr. Anderson:
In your letter dated January 1, 1990 you requested a tariff
classification ruling on behalf of Long Manufacturing Limited of
Ontario, Canada.
The item which you submitted is a metal canister containing
three specially formulated chemical pellets which are separated
by metal disks. The canister is to be inserted into a device
which is used on trucks to counteract the corrosive chemicals
which are in the engine cooling fluids.
You have made submissions to this office which indicate that
the casing of the canister is made from U.S. produced tubing
which is cut and magniformed in Canada by Long. Metal sheet
which is produced in the U.S. is sent to Long where it is cut
into the end disks and separation diaphragms. The pellets are
produced in the United States and are shipped to Long in Canada
and are merely inserted into the fabricated tube/disk apparatus
without further processing of any kind.
The applicable subheading for the controlled inhibitor
device will be 8421.99.0080, Harmonized Tariff Schedule of the
United States (HTS), which provides for parts of filtering or
purifying machinery and apparatus, for liquids or gases. The
rate of duty will be 3.9 percent ad valorem.
Goods classifiable under subheading 8421.99.0080, HTS, which
originated in the territory of Canada, will be entitled to a 2.3
percent rate of duty under the U.S. - Canada Free Trade Agreement
upon compliance with all applicable regulations.
You further inquire as to the applicability of partial duty
exemption under HTSUS subheading 9802.00.80 in regards to the
chemical pellets. Since the pellets undergo no further
fabrication and have not lost their physical identity by change
in form, shape, or otherwise and are merely assembled into the
canister shell which is then sealed they are eligible for partial
duty exemption under HTSUS subheading 9802.00.80. This
subheading provides for articles assembled abroad in whole or in
part of fabricated components, the product of the United States,
which (a) were exported in condition ready for assembly without
further fabrication, (b) have not lost their physical identity in
such articles by change in form, shape or otherwise, and (c) have
not been advanced in value or improved in condition abroad except
by being assembled and except by operations incidental to the
assembly process such as cleaning, lubricating and painting.
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