NY 858992
Jan 02 1991
CLA-2-84:S:N:N1:105 858992
Mr. Charles E. Mooers
F.H. Henderson Inc.
P.O. Box 8
Champlain, N.Y. 12919
RE: The tariff classification of a reclamation and recycling
system from Canada.
Dear Mr. Mooers:
In your letter dated December 14, 1990 on behalf of C.F.C.
Tek Inc. you requested a tariff classification ruling.
The C.F.C. reclamation and recycling system recovers both
liquid and gaseous freon from refrigeration and air conditioning
equipment. It also purifies the refrigerant after its recovery.
The applicable subheading for the C.F.C. reclamation and
recycling system will be 8421.29.0050, Harmonized Tariff Schedule
of the United States (HTS), which provides for other filtering or
purifying machinery and apparatus for gases. The rate of duty
will be 3.9 percent ad valorem.
Goods classifiable under subheading 8421.29.0050, HTS, which
have originated in the territory of Canada, will be entitled to a
2.3 percent rate of duty under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport