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NY L84255




May 18, 2005

CLA-2-84:RR:NC:1:104 L84255

CATEGORY: CLASSIFICATION

TARIFF NO.: 8421.39.8015; 8421.99.0080; 8481.20.0080; 8516.80.8000

Mr. Mark Fortier
Absolute Global Logistics Inc.
Bay 9, 3610-29 Street N.E.
Calgary, Alberta T1Y 5Z7
Canada

RE: The tariff classification of an air dryer from China

Dear Mr. Fortier:

In your letter dated April 13, 2005 you requested a tariff classification ruling on behalf of Fleet Products Ltd. of Calgary, Alberta, Canada.

The air dryer’s function is to collect and remove air system contaminates in solid, liquid and vapor form before they enter into a truck’s brake system. The air dryer is located on the truck chassis approximately 8” to 12” back of the front bumper. It consists primarily of a desiccant cartridge and a die cast aluminum end cover secured to a cylindrical steel outer shell. The end cover contains a check valve assembly, a safety valve, air connections and a purge valve housing assembly.

Neither the can nor the cap contains any mechanical features. They are merely empty shells. The can is made of drawn steel while the cap is made of die cast aluminum. The purge valve housing assembly includes the heater and thermostat assembly. The purge valve is also made of die cast aluminum. The function of the heater is to stop the compressed air from freezing and plugging the air system. It is powered by the truck’s electrical system (either 12 or 24 volts). The ceramic heater contains an electrical wire that heats with voltage resistance.

The components may be imported directly from China into the United States or may be imported from China to Canada for subsequent exportation to the United States. You have asked that this office consider two importation scenarios: (1) the air dryer imported complete in one shipment and (2) the above-described components each entered separately.

As requested, the sample of a complete air dryer will be returned to your office.

In your letter, you propose several alternative Harmonized Tariff Schedule of the United States (HTS) subheadings for the merchandise in question as follows: (1) Air Dryer – 8421.39 or 8708.39
(2) Air Dryer Can – 8421.99 or 8708.39
(3) Air Dryer Cap – 8421.99 or 8708.39
(4) Air Dryer Purge Valve Assembly – 8481.20 and (5) Air Dryer Heater – 8421.99, 8708.39 or 7322.90.

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation. General Rule of Interpretation 1 states in part that, for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Filtering and purifying machinery and apparatus for liquids or gases and their parts (subject to note 2 to Section XVI) are provided for in heading 8421, HTS. Note 2 to Section XVI states, in part, that parts which are not excluded by virtue of note 1 to Section XVI or note 1 to Chapter 84, and which are not goods included in any of the headings of Chapter 84 and Chapter 85, and which are solely or principally used as components of filtering and purifying machinery are to be classified in heading 8421. Electric heating resistors (other than those of heading 8545) are specifically provided for in heading 8516, HTS. Both heading 8421 and heading 8516 fall in Section XVI.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTS and are generally indicative of the proper interpretation of these headings. Customs believes they should always be consulted (see T.D. 89-80). According to note (ii) to the Explanatory Notes to heading 8708, heading 8708 encompasses parts of the motor vehicles of headings 87.01 to 87.05 provided they are not excluded by the provisions of the Notes to Section XVII. Note 2(e) to Section XVII states in part that: “The expressions “parts” and “parts and accessories” do not apply to the following articles, whether or not they are identifiable as for the goods of this Section: (e) Machines or apparatus of headings 84.01 to 84.79, or parts thereof: Subheading 8708.39, HTS, provides for brakes and servo-brakes and parts thereof: other. The air dryer, can, cap and heater are not similar to the brake parts delineated in ENs note (H) to heading 8708. Accordingly, the air dryer, can, cap and heater are not classifiable in subheading 8708.39, HTS. In addition, your cited ruling, i.e., NY C86034 dated April 22, 1998, would not be applicable in this instance as the merchandise in question is not similar in design or operation to the unit described in NY C86034.

Heading 7322, HTS, provides for air heaters and hot air distributors. By virtue of note 1(f) to Section XV, articles of Section XVI are excluded from that section. Thus, the heater would not be classified in subheading 7322.90, HTS.

The applicable subheading for the air dryer system, imported completely assembled, will be 8421.39.8015, HTS, which provides for filtering or purifying machinery and apparatus for gases: other: other. The rate of duty will be free.

The applicable subheading for the can and cap, when presented separately, will be 8421.99.0080, HTS, which provides for parts of filtering or purifying machinery and apparatus for liquids or gases. The rate of duty will be free.

The applicable subheading for the purge valve assembly, when presented separately, will be 8481.20.0080, HTS, which provides for other valves for pneumatic transmissions. The rate of duty will be 2 percent ad valorem.

The applicable subheading for the heater, as described above, when imported separately, will be 8516.80.8000, HTS, which provides for as other electric heating resistors, other than those of heading 8545. 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 Denise Faingar at 646-733-3010.

Sincerely,

Robert B. Swierupski
Director,

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