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NY G85247

January 12, 2001

LA-2-84:RR:NC:1:104 G85247


TARIFF NO.: 8421.29.0065

Ms. Barbara Dawley
Meeks & Sheppard
1735 Post Road, Suite 4
Fairfield, CT 06430

RE: The tariff classification of a receiver-dryer from Japan.

Dear Ms. Dawley:

In your letter dated December 13, 2000 on behalf of Denso Manufacturing Michigan of Battle Creek, Michigan you requested a tariff classification ruling.

You have provided a sample and literature for a “receiver” (generally known as a receiver-drier) which is solely used in an automotive air conditioning system. Such a system essentially consists of a compressor, condenser, receiver-drier, expansion valve and evaporator. Refrigerant flows from the condenser to the receiver where the gas and liquid are filtered and separated. The receiver is a sealed cannister containing filtering and de-moisturizing elements, and is attached at its head to in-line connections. Inside the receiver are filters and a silica based desiccant that is used to absorb moisture. In operation, foreign material that would be harmful to the expansion valve and compressor are filtered out in the receiver, and the liquid refrigerant is caught and sent on to the expansion valve.

The applicable subheading for the receiver-drier will be 8421.29.0065, Harmonized Tariff Schedule of the United States (HTS), which provides for filtering and purifying apparatus for liquids: other. The rate of duty will be free.

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

A copy of the 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 Robert Losche at 212-637-7038.


Robert B. Swierupski

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