CLA-2-84:RR:NC:1:102 K85810

Mr. Joel R. Donaldson
LSL Products
5807 Babcock Rd. #108
San Antonio, TX 78240

RE: The tariff classification of parts of a fan enclosure from India

Dear Mr. Donaldson:

In your letter dated April 14, 2004 you requested a tariff classification ruling. Descriptive information, drawings and photographs were submitted.

The articles in question are described as a fan enclosure mounting base, part number 757-0255, and a fan enclosure top cover, part number 757-0256. The parts are used to house and mount an axial ventilation fan for use in sewerage holding tanks.

The applicable subheading for the mounting base and cover will be 8414.90.1080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of fans (including blowers) and ventilating or recycling hoods. The rate of duty will be 4.7 percent ad valorem.

Articles classifiable under subheading 8414.90.1080, HTSUS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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