CLA-2-84:OT:RR:E:NC:N1:102
Mr. Michael D. Koseck
E. Besler & Co.
115 Martin Lane
Elk Grove Village, IL 60007
RE: The tariff classification of a motor/pump assembly from China
Dear Mr. Koseck:
In your letter dated June 30, 2009 you requested a tariff classification ruling on behalf of your client, MAT Industries. Descriptive literature and illustrations were submitted.
The item you plan to import is described as a motor/pump assembly, model F3C2. This oil free compressor pump is driven by a 120 volt 15 amp induction motor. It has a maximum operating pressure of 150 pounds per square inch (psi) and operates by using a reciprocating piston to create a low-pressure airflow. After importation, the pump along with a pressure control switch, a manifold assembly, a power cord, an inner connect cord and a pressure tank will be assembled into an 1800 Watt air compressor.
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classifications shall be determined according to the terms of the headings and any relative section or chapter notes.
HTSUS heading 8414 provides for air pumps and air compressors. GRI 2(a) extends the scope of the heading to include unfinished articles by providing that such articles shall be classified as complete or finished provided that, as imported, they have the essential character of complete or finished articles. Although additional components are needed to assemble the pump into a complete air compressor, upon importation the air pump has the essential character of the finished article it will become. In accordance with GRI 2(a), we find that the subject air pump is an unfinished article that has the essential character of an air compressor and is specifically provided for in heading 8414, HTSUS.
The applicable subheading for the motor/pump assembly will be 8414.80.1615, Harmonized Tariff Schedule of the United States (HTSUS), which provides for reciprocating air compressors exceeding 746 W but not exceeding 4.48 kW. 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