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NY 893833

January 19, 1994

CLA-2-73:S:N:N3:115 893833


TARIFF NO.: 7326.90.9090

Mr. S.C. Kay
Southwest Customs Service Corp.
5250 W. Century Blvd.,
Suite #314
Los Angeles, CA 90045

RE: The tariff classification of a diffuser from Korea.

Dear Mr. Kay:

In your letter dated December 30, 1993, you requested a tariff classification ruling, on behalf of Muka Industries Inc., Los Angeles, CA.
The subject item, model 303-M, is known as a grille or a diffuser for use with air conditioners. This item duct size 12 x 8 inches, is comprised of a curved blade, a 3-way air deflection, a multi-shutter damper and a gasket. It is made primarily of steel and aluminum, with the gasket made of polyether.

Your merchandise is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the steel components impart the essential character.

The applicable subheading for the steel diffuser will be 7326.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 5.7% ad valorem.

Consideration was given to classifying this product under subheading 8415.90.0090, HTS, as you have suggested. Air is "diffused" into a room through this product. Strategically located diffusers permit maximum utilization of the cooled air in any room setting. However, as the product simply directs the flow of air given off by air conditioners through ducts, the provision for parts of air conditioning machines is inappropriate.

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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