CLA-2-84:RR:NC:1:102 I83945

Mr. John F. Jager
Toyota Tsusho America, Inc.
702 Triport Road
Georgetown, Kentucky 40324

RE: The tariff classification of a compressor part from Japan.

Dear Mr. Jager:

In your letter dated June 27, 2002 you requested a tariff classification ruling on behalf of Toyota Tsusho America .

The article in question is described as aluminum “D Flange”. The flange is used to complete the compressor assembly found in automotive air conditioning systems. A technical drawing and photographs were submitted.

The applicable subheading for the subject flange will be 8414.90.4140, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of refrigerating and air conditioning compressors. The rate of duty is 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. 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