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NY 849351

March 5, 1990

CLA-2-84:S:N:N1:101 849351


TARIFF NO.: 8421.99.0080

Mr. Gary Anderson
John V. Carr & Son, Inc.
560 Delaware Avenue,
Buffalo, NY 14201

RE: The tariff classification of controlled inhibitor devices from Canada.

Dear Mr. Anderson:

In your letter dated January 1, 1990 you requested a tariff classification ruling on behalf of Long Manufacturing Limited of Ontario, Canada.

The item which you submitted is a metal canister containing three specially formulated chemical pellets which are separated by metal disks. The canister is to be inserted into a device which is used on trucks to counteract the corrosive chemicals which are in the engine cooling fluids.

You have made submissions to this office which indicate that the casing of the canister is made from U.S. produced tubing which is cut and magniformed in Canada by Long. Metal sheet which is produced in the U.S. is sent to Long where it is cut into the end disks and separation diaphragms. The pellets are produced in the United States and are shipped to Long in Canada and are merely inserted into the fabricated tube/disk apparatus without further processing of any kind.

The applicable subheading for the controlled inhibitor device will be 8421.99.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of filtering or purifying machinery and apparatus, for liquids or gases. The rate of duty will be 3.9 percent ad valorem.

Goods classifiable under subheading 8421.99.0080, HTS, which originated in the territory of Canada, will be entitled to a 2.3 percent rate of duty under the U.S. - Canada Free Trade Agreement upon compliance with all applicable regulations.

You further inquire as to the applicability of partial duty exemption under HTSUS subheading 9802.00.80 in regards to the chemical pellets. Since the pellets undergo no further fabrication and have not lost their physical identity by change in form, shape, or otherwise and are merely assembled into the canister shell which is then sealed they are eligible for partial duty exemption under HTSUS subheading 9802.00.80. This subheading provides for articles assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating and painting.

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.


Jean F. Maguire
Area Director

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