CLA-2-85:RR:NC:1:112 L80601

Helen I. Sugar
After Entry Dept.
BCB International, Inc.
1010 Niagara Street
Buffalo, NY 14213-1501

RE: The tariff classification of a Hydrogen Fuel Injection System from Canada

Dear Ms. Sugar:

In your letter dated October 20, 2004, you requested a tariff classification ruling on behalf of Canadian Hydrogen Energy Company Ltd. of Bowmanville, Ontario.

The item concerned is The Hydrogen Fuel Injection System (see below). The System, when installed in a vehicle, uses electricity from the vehicle’s alternator to separate distilled water into hydrogen and oxygen. The hydrogen and oxygen are then vented directly into the vehicle’s intake system. The purpose of the System is to improve fuel efficiency and decrease exhaust emissions. The applicable subheading for the Hydrogen Fuel Injection System will be 8543.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical machines and apparatus, having individual functions, not specified or included elsewhere ...: Machines and apparatus for ... electrolysis ... . The rate of duty will be 2.6%.

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 Richard Laman at 646-733-3017.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division