CLA-2-84:OT:RR:NC:N1:102

Mr. Phil Post
Harry F. Long, Inc.
631 N. Central Avenue
Wood Dale, IL 60191

RE: The tariff classification of a suction tube assembly from China

Dear Mr. Post:

In your letter dated May 12, 2010 you requested a tariff classification ruling on behalf of your client, World Buying Services, Inc. Descriptive literature, a schematic drawing and a representative sample were submitted. The sample will be returned as you requested.

The product you plan to import is described as a suction tube assembly, part number W10328975. The tube assembly is part of the refrigerator cooling system in a side by side refrigerator/freezer. It is comprised of bent copper tubes that have been made to a specific configuration and joined together and a copper check valve that is housed within the tubing. You state that the copper tubing connects the compressor with the suction line heat exchanger and the check valve prevents reverse refrigerant flow from the fresh food cooling loop to the freezer cooling loop.

You suggest classification of the suction tube assembly under subheading 8418.99.8060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of refrigerators, freezers and other refrigerating or freezing equipment. However, based on the information presented, we find that the subject merchandise is more specifically provided for elsewhere in subheading 8418.99, HTSUS.

The applicable subheading for the suction tube assembly will be 8418.99.8050, HTSUS, which provides for other parts of combined refrigerator-freezers fitted with separate external doors and of household type refrigerators. 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