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July 15, 1999

CLA-2-84:RR:NC:1:102 E83447

CATEGORY: CLASSIFICATION

TARIFF NO.: 8414.40.0000

Mr. Kirk Kamrath
Carson Customs Brokers (USA) Inc.
P.O. Box 653
Blaine, Washington 98231

RE: The tariff classification of a portable air compressor from Italy

Dear Mr. Kamrath:

In your letter dated June 8, 1999 you requested a tariff classification ruling on behalf of your client Con-X Equipment Canada.

The item in question is a rotary screw air compressor and is identified as model VR185. The compressor has a pressure rating of 100 pounds per square inch (psi) with an air output of 65 cubic feet per minute (cfm). Descriptive literature was submitted.

The compressor is described as portable and is mounted on a wheeled chassis. In your request you indicate that the compressor is not made for towing, but rather intended to be pushed like a wheelbarrow. However, the descriptive literature submitted indicates that the unit is portable and lightweight enough to be maneuvered by the smallest vehicles and implies that the model VR185 will meet the licensing requirements for tow behind power sources.

The applicable subheading for the model VR185 portable air compressor will be 8414.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for air compressors mounted on a wheeled chassis for towing. The rate of duty will be 2.7 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 T. Brock at 212-637-7026.

Sincerely,

Robert B. Swierupski
Director,

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