CLA-2-84:OT:RR:NC:N1:102
Dale Geary
Scantech Offshore Ltd.
Scantech House, Morton Peto Road Great Yarmouth NR310LT United Kingdom
RE: The tariff classification of partially complete air compressors from the United Kingdom
Dear Mr. Geary:
In your letter dated September 12, 2023, you requested a tariff classification ruling.
The merchandise in question is 23 partially complete air compressors. At importation, each partially complete compressor will consist of a container that functions as an enclosure for the air compressors, and a customized chassis that has side rails and various mounting brackets and supports for the air end, engine, and pipework. The rectangular shaped containers feature access doors, specifically located mounting holes and brackets to secure the chassis, and various inlets and outlets, e.g., an inlet and outlet for engine intake, an engine exhaust outlet, etc. The interior of the containers are shaped to accommodate an air end, an engine, various valves, and other components that contribute to the compression of air. Subsequent to importation, the interior components will be installed into the containers, and the complete rotary air compressors will be used in marine wind farms.
Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRIs taken in order. GRI 2(a) states as follows:
Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
As imported, the partially complete air compressors are unable to compress or amplify air pressure. The absence of the air end, and other components render the air compressors incapable of compressing or amplifying air. The merchandise is essentially the outer housings of the compressors. As such, we find that the subject merchandise does not have the essential character of complete or finished air compressors. Therefore, the partially complete air compressors are classifiable as parts of an air compressor within HTSUS heading 8414, rather than as complete air compressors.
The applicable subheading for the partially complete air compressors will be 8414.90.4165, HTSUS, which provides for Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters; parts thereof: Parts: Of compressors: Other: Other: Other: Compressor housings. The rate of duty will be 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division