CLA-2-84:RR:NC:1:102 H89486
Ms. Shelley Flynn
Joseph B. Hohenstein
Customhouse Brokers
645 Indian St. Suite 209
Savannah, GA 31401
RE: The tariff classification of a casting for a compressor from India
Dear Ms. Flynn:
In your letter dated March 6, 2002 you requested a tariff classification ruling on behalf of your client Tecumseh Products Company.
The article in question is described as a cylinder block casting for a refrigerating compressor. A technical drawing and sample were submitted.
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, classification shall be determined according to the terms of the headings and any relative section or chapter notes.
HTSUS heading 8414 provides for compressors and parts of compressors. GRI 2(a) extends the scope of the HTS headings to include unfinished parts, provided the unfinished parts have the essential character of the finished parts.
Examination of the submitted sample reveals that the cylinder block casting is a net shape blank which closely approximates the outline of the finished article it will form. Although the casting may not be to final tolerances and lacks the finished surfaces of a finished compressor part, upon importation it is readily recognizable as the finished article it will become. Further, there is nothing to suggest that the casting has any practical use other than for completion into a finished compressor part. We find that the subject casting is an unfinished article which has the essential character of compressor part provided for in heading 8414, HTSUS.
The applicable subheading for the cylinder block casting will be 8414.90.4140, HTSUS, which provides for other parts of refrigerating and air conditioning compressors. The rate of duty is free.
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