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NY N004963




January 18, 2007

CLA-2-76:RR:NC:N1:113

CATEGORY: CLASSIFICATION

TARIFF NO.: 7616.99.5090

Mr. Carlos R. Ruiz
Maquilogistics, Inc.
594 S. Vermillion Road
Brownsville, TX 78521

RE: The tariff classification of an Aluminum Manifold from Mexico.

Dear Mr. Ruiz:

In your letter dated December 11, 2006, on behalf of S.H. Leggitt d.b.a. Marshall Gas Controls, you requested a tariff classification ruling. Copies of photographs of the article were submitted with your ruling request.

The merchandise is identified in your letter as an Aluminum Manifold. The article consists of an aluminum housing, thermoplastic hoses, and various metal clips and connectors. You indicate that the Aluminum Manifold will be used to direct the flow of liquid propane gas (LPG) to various appliances in a recreational vehicle (RV) such as the water heater, stove, oven, etc. The aluminum component is a conduit with branches that redirects the LPG from the hose into the manifold, and then to other hoses. The manifold contains no flow or pressure reducing/regulating or other control features.

You propose classification of the Aluminum Manifold in Harmonized Tariff Schedule of the United States (HTSUS) subheading 8708.99.8080 which provides for " ... accessories of motor vehicles ... : other ... accessories: other: other: other: other: other". Classification in the HTSUS is governed by the GRIs (General Rules of Interpretation). GRI 1 states that " ... classification shall be determined according to the terms of ... any relative section ... notes ... ". Note 3 to Section XVII of the HTSUS (which includes chapter 87) states that "References in chapters 86 to 88 to ... "accessories" do not apply to ... accessories which are not suitable for use solely or principally with the articles of those chapters." The Aluminum Manifold, although able to be used to provide propane to a RV, could also be used to provide propane to anything, not just a RV; that being the case, the Aluminum Manifold is excluded by Note 3 to Section XVII of the HTSUS from classification in subheading 8708.99.8080.

The applicable subheading for the Aluminum Manifold will be 7616.99.5090, HTSUS, which provides for other articles of aluminum: other. The rate of duty will be 2.5 percent ad valorem.

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 Ann Taub at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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