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NY N012515

July 3, 2007



TARIFF NO.: 8415.90.8025

Mr. Emilio Gonzalez
Proliance International
12121 Doc Adams Drive
Laredo, TX 78045

RE: The tariff classification, country of origin and marking of evaporator cores from Mexico

Dear Mr. Gonzalez:

In your letter dated June 7, 2007 you requested a tariff classification, country of origin and marking ruling on behalf of Proliance International.

The articles in question are evaporator cores for use in automotive air conditioning systems. You indicate that the cores will be imported into the United States from South Korea and then exported to Mexico. In Mexico the cores will be assembled to aluminum pipe connections and an aluminum block by means of a welding process. The pipe connections and block are of U.S. origin. The assembled cores will then be returned to the United States.

In your request you suggest that the evaporator core assemblies are properly classified in subheading 8515.90.8045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of automotive air conditioners. However, evaporator cores are more specifically provided for elsewhere.

The applicable subheading for the evaporator cores will be 8415.90.8025, HTSUS, which provides for air conditioning evaporator cores. The rate of duty will be 1.4 percent ad valorem.

In your letter you also request a ruling on the country of origin marking requirements for the assembled evaporator core. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304.

The country of origin marking requirements for a "good of a NAFTA country" are also determined in accordance with Annex 311 of the North American Free Trade Agreement ("NAFTA"), as implemented by section 207 of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat 2057) (December 8, 1993) and the appropriate Customs Regulations. The Marking Rules used for determining whether a good is a good of a NAFTA country are contained in Part 102, Customs Regulations. The marking requirements of these goods are set forth in Part 134, Customs Regulations.

Section 134.1(b) of the regulations, defines "country of origin" as the country of manufacture, production, or growth of any article of foreign origin entering the U.S. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin" within this part; however, for a good of a NAFTA country, the NAFTA Marking Rules will determine the country of origin.

Section 134.1(j) of the regulations, provides that the "NAFTA Marking Rules" are the rules promulgated for purposes of determining whether a good is a good of a NAFTA country. Section 134.1(g) of the regulations, defines a "good of a NAFTA country" as an article for which the country of origin is Canada, Mexico or the United States as determined under the NAFTA Marking Rules. Section 134.45(a)(2) of the regulations, provides that a "good of a NAFTA country" may be marked with the name of the country of origin in English, French or Spanish.

The imported evaporator core is assembled in Mexico prior to being imported into the U.S. Since Mexico is defined under 19 CFR 134.1(g), as a NAFTA country, we must first apply the NAFTA Marking Rules in order to determine whether the imported power pack is a "good of a NAFTA country", and thus subject to the NAFTA marking requirements.

Part 102 of the regulations, sets forth the "NAFTA Marking Rules" for the purpose of determining whether a good is a good of a NAFTA country for marking purposes. Section 102.11 of the regulations, sets forth the required hierarchy for determining country of origin for marking purposes. Applying the NAFTA Marking Rules set forth in Part 102 of the regulations to the facts of this case, we find that the non-originating unassembled evaporator core does not undergo the applicable shift in tariff classification because both the non-originating core and the assembled core are classified in HTSUS subheading 8515.90.8045. We also find that the non-originating core is the single component within the core assembly that imparts the essential character to the assembled core. Accordingly, the assembled evaporator core assumes the origin of the non-originating unassembled evaporator core and is a good of South Korea for marking purposes.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Kenneth Brock at 646-733-3009.


Robert B. Swierupski

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