CLA-2-38 OT:RR:NC:N2:235
Mr. Aaron E. Bauman
Toyota Motor Sales USA, Inc.
19001 S. Western Avenue
Torrance, CA 90501
RE: The tariff classification of a coolant service kit from Japan.
Dear Mr. Bauman:
In your letter dated September 11, 2015, you requested a tariff classification ruling.
The item, identified as the “Fuel Cell (FC) Stack Coolant Assembly Full Service Kit,” part number 08889-80350, is a coolant service kit that consists of five, two-liter containers of FC (fuel cell) Stack Coolant, and ten, one-liter containers of sterile deionized water. You have stated in your ruling request that the items are packaged together prior to importation and sold directly to the consumer without repacking. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The essential character is imparted by the FC Stack Coolant. You have also requested a classification of each item, if imported separately.
The applicable subheading for the “Fuel Cell (FC) Stack Coolant Assembly Full Service Kit” and the FC Stack Coolant, if imported separately, will be 3820.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: "Antifreezing preparations and prepared deicing fluids." The general rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the sterile deionized water, if imported separately, will be 2853.00.0095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: "Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals: Other." The general rate of duty will be 2.8 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 merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U. S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, or by visiting their website at www.epa.gov.
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 Kimberly Praino at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division