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

Ms. Kerrie Philippi
International Customs Services, Inc.
N 64 W24810 Main Street
Suite 121
Sussex, WI 53089

RE: The tariff classification of a gasket kit of unspecified origin

Dear Ms. Philippi:

In your letter dated September 4, 2008 you requested a tariff classification ruling on behalf of York International. A sample was submitted with your submission and will be returned as you requested.

The item you plan to import is described as a gasket kit. This kit is comprised of a set of seals and gaskets that are packaged together as one unit. It is used in turbo compressors for refrigeration chillers. The gasket kit contains 8 O rings that are made of rubber and come in various sizes. In addition, the kit includes 3 gaskets (an oil gasket made of cork and rubber, a rotor support gasket made of plastic and a gasket made of aluminum).

The applicable subheading for the gasket kit will be 8484.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packing. The rate of duty will be 2.5 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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