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NY 878712

OCTOBER 26, 1992

CLA-2-84:S:N:N1:102 878712


TARIFF NO.: 8414.30.4000; 8414.30.8050

Mr. Scott Saunders
Embraco North America, Inc.
2150 Western Court, Suite 360
Lisle, Il 60532

RE: The tariff classification of refrigeration compressors from Brazil

Dear Mr. Saunders:

In your letter dated September 25, 1992 you requested a tariff classification ruling.

The items involved in this request consist of a wide range of refrigeration compressors, varying in size from 1/12 to 1/3 HP, for use in such applications as refrigerators, freezers, water coolers and soft drink coolers. The refrigerant used in these compressors is known as R-12. Because of the recent U.S. ban on fluorides, future models will use a non-fluoride based substance. The compressors come packaged with a starting relay and overload protector as part of their electrical connection kit.

The applicable subheading for those refrigeration compressors which do not incorporate motors exceeding 1/4 HP will be 8414.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for compressors of a kind used in refrigerating equipment (including air conditioning), not exceeding 1/4 HP. For those units which have motors exceeding 1/4 HP but under 1 horsepower, the applicable HTS item will be 8414.30.8050, which provides for refrigeration compressors, other than for motor vehicles, exceeding 1/4 horsepower but not exceeding 1 HP. The duty rate for both provisions will be 3.4 percent ad valorem.

Articles classifiable under subheadings 8414.30.4000 and 8414.30.8050, HTS, which are products of Brazil are entitled to duty free treatment under the Generalized System of Preferences (GSP) 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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