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

Ms. Sarah Cho
LG Electronics U.S.A., Inc.
1000 Sylvan Avenue
Englewood Cliffs, NJ 07632

RE: The tariff classification of scroll compressors from South Korea

Dear Ms. Cho:

In your letter dated October 8, 2008 you requested a tariff classification ruling. Product specification sheets and illustrations were submitted.

The products you plan to import are three scroll compressors for air conditioners. Model SQA022K has a motor input of 2,056 Watts or 2.75 horsepower (HP) and an Energy Efficiency Rating of 10.7 Btu/W.hr. Model SQA032K has a motor input of 2,910 Watts (3.89 HP) and an EER of 11.1Btu/W.hr. Model SRA054K has a motor input of 4,735 Watts (6.34 HP) and an EER of 11.3 Btu/W.hr.

The applicable subheading for the scroll compressor, Model SQA022K, will be 8414.30.8060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other compressors of a kind used in refrigerating equipment (including air conditioning) exceeding 1 horsepower but not exceeding 3 horsepower. The rate of duty is free.

The applicable subheading for the scroll compressors, Models SQA032K and SRA054K, will be 8414.30.8070, HTSUS, which provides for other compressors of a kind used in refrigerating equipment (including air conditioning) exceeding 3 horsepower but not exceeding 10 horsepower. The rate of duty is free.

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