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NY 876906

AUGUST 26, 1992

CLA-2-84:S:N:N1:102 876906


TARIFF NO.: 8414.80.1085

Mr. K. V. Collyer
The Atlantic Engineering Company, LTD
495 West Windsor Road
North Vancouver, B.C. V7N 2N5, Canada

RE: The tariff classification of the "C-Breathe" Diving Air Supply system from Canada

Dear Mr. Collyer:

In your letter dated July 22, 1992 you requested a tariff classification ruling.

The C-Breathe is a battery powered air compressor that floats on the surface and pumps air to a diver to a maximum depth of 25 feet. The C-Breathe comes in three models: model 150, model 200 and model 150-D (non-floating, boat deck use only). You state that the units incorporate mostly U.S. produced components, with the labor and other costs being incurred in Canada.

The applicable subheading for the C-Breathe will be 8414.80.1085, Harmonized Tariff Schedule of the United States (HTS), which provides for portable air compressors, under 0.57 cubic meters per minute. The duty rate will be 3.4 percent ad valorem.

For your information, since you state that the C-Breathe does contain U.S. made components, you should be advised that HTS subheading 9802.00.80 provides a partial duty exemption 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.

An article entered under HTSUS subheading 9802.00.80 is subject to a duty upon the full value of the imported article, less the cost or value of the U.S. components assembled therein, upon compliance with the documentary requirements of section 10.24, Customs Regulations (19 CFR 10.24).

Goods classifiable under subheading 8414.80.1085, HTS, which have originated in the territory of Canada, will be entitled to a 0.6 percent ad valorem 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.


Jean F. Maguire
Area Director

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