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NY 808609

April 12, 1995

CLA-2-84:S:N:N1:104 808609


TARIFF NO.: 8419.50.5000

Mr. Brian D. Fritsch
Thermacore Inc.
780 Eden Road
Lancaster, PA 17601

RE: The tariff classification of heat exchanger cores from the Ukraine

Dear Mr. Fritsch:

In your letter dated March 8, 1995, you requested a tariff classification ruling.

The heat exchanger core is a heat exchanger subassembly constructed of 25 steel tubes that have aluminum fins attached to it. The tubes are evacuated and filled with a small amount of H2O. This process makes them "heat pipes" (a two-phase heat transfer system). The final subassembly has a protective aluminum housing that surrounds the fins. After importation, two fans, a wire harness and a gasket will be installed on the heat exchanger core and the completed unit marketed as a cabinet cooler.

The applicable subheading for the heat exchanger cores will be 8419.50.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof: Heat exchange units: Other... . The duty rate will be 3.4 percent ad valorem.

Articles classifiable under subheading 8419.50.5000, HTS, which are products of Ukraine 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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