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NY J85410




June 19, 2003

CLA-2-84:RR:NC:MM:106 J85410

CATEGORY: CLASSIFICATION

TARIFF NO.: 8424.90.9080; 8424.89.7090

Mr. J. Epstein
W.N. Epstein & Co., Inc.
4433 Woodson Road
St. Louis, MO 63134

RE: The tariff classification of a washer tank for a motor vehicle from Japan.

Dear Mr. Epstein:

In your letter dated June 6, 2003, on behalf of North American Lighting, Inc., you requested a tariff classification ruling. You submitted photographs and an engineering drawing.

The article to be imported is a plastic tank, which will be used in the assembly of a washer fluid dispersing system. The completed assembly will be for a motor vehicle, to be used to rinse and clean the vehicle headlights. The actual importation is for only the plastic washer tank. The assembly operation will be performed in a Foreign Trade Zone, where additional components including an electric motor pump, plastic hose, clips, joint, bracket, bolts, nut and control relay, will be added to the plastic tank to complete the assembly. The complete washer tank assembly will then be mounted in the vehicle engine compartment after leaving the Foreign Trade Zone.

Although you do not say so, it is assumed that the tank, by reason of its design and function, is solely or principally used as a component part of a complete washer assembly.

The applicable subheading for the washer tank for a motor vehicle before entering the Foreign trade Zone will be 8424.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids. The rate of duty will be free.

The applicable subheading for the complete washer after assembly in the Foreign Trade Zone will be 8424.89.7090, HTS, which provides for other mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids. The rate of duty will be 1.8 percent 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 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 Patrick J. Wholey at 646-733-3013.

Sincerely,

Robert B. Swierupski
Director,

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