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NY L82200

February 11, 2005

CLA-2-28:RR:NC:N1:113 L82200


TARIFF NO.: 2827.20.0000

Mr. Robert J. Resetar
Porsche Cars North America, Inc.
980 Hammond Drive
Suite 1000
Atlanta, GA 30328

RE: The tariff classification of desiccants from Sweden

Dear Mr. Resetar:

In your letter dated January 5, 2005, you requested a tariff classification ruling.

The merchandise is an “Absorpole.” The Absorpole is a desiccant, specifically calcium chloride, contained inside a plastic housing. Multiple Absorpoles will be mounted to the interior walls of freight containers to prevent condensation build-up and damage to the goods inside the container.

The applicable subheading for the merchandise will be 2827.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides: Calcium chloride. The rate of duty will be free.

After importation, the Absorpole will be removed from the container and thrown away. You also request the status and correct method of declaring a disposable item that entered the country as part of a freight container. HTS General Note 1 states:

Tariff Treatment of Imported Goods and of Vessel Equipments, Parts and Repairs. All goods provided for in this schedule and imported into the customs territory of the United States from outside thereof, and all vessel equipments, parts, materials and repairs covered by the provisions of subchapter XVIII to chapter 98 of this schedule, are subject to duty or exempt therefrom as prescribed in general notes 3 through 18, inclusive.

Whether an item is usable or not, it still has a declarable value. 19 CFR Sec. 143.11(7)(ii) allows an application for an appraisement entry to be made for “articles which have become deteriorated or damaged before importation.” We suggest that you contact your local port for the proper method of filing an appraisement entry.

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 James Smyth at 646-733-3018.


Robert B. Swierupski

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