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NY B86446

June 24, 1997

CLA-2-73:RR:NC:GI:115 B86446


TARIFF NO.: 7326.90.8585

Mr. David R. Perreault
Great Lakes Customs Brokerage, Inc.
85 River Rock Drive #202
Buffalo, New York 14207

RE: The tariff classification of an industrial silencer from Canada.

Dear Mr. Perreault:

In your letter dated June 12, 1997, you requested a tariff classification ruling, on behalf of your client, Vibron Limited, Mississauga, Ontario, Canada.

The subject article is an industrial silencer which is used for noise reduction in ducts and openings. A silencer may consist of single or multiple silencer units. Each consists of 2 accoustic half baffles and a central air passage. Standard silencer units are sized from 10" to 24" in 1" increments. They come in varying shapes. The baffles are made of galvanized steel. There is fiberglass evident in the silencer.

The subject article is a composite article that prima facie appears to be classifiable under more than one heading, each equally specific. Classification will accordingly be determined on the basis of that portion of the article which imparts the essential character. We have concluded that there is no essential character for this composite article.

Therefore, it shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

The applicable subheading for the industrial silencer will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 0.5% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Melvyn Birnbaum at 212-466-5487.


Robert B. Swierupski
Chief, Metals & Machinery Branch

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