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NY N012238




June 27, 2007

CLA-2-84:RR:E:NC:N1:102

CATEGORY: CLASSIFICATION

TARIFF NO.: 8414.30.8030

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

RE: The tariff classification, marking and country of origin of refurbished compressors from Mexico

Dear Mr. Gonzalez:

In your letter dated June 2, 2007 you requested a tariff classification, marking and country of origin ruling.

In your request you indicate that used automotive air conditioning compressors will be exported to Mexico to be refurbished and returned in bulk packaging to one of your companies in the United States. The refurbishing in Mexico consists of disassembling the used compressor, cleaning, replacing o-rings, gaskets and seals, reassembly and testing. You also indicate that the used compressors will be bought in the United States and will not have markings or any other evidence of country of origin. Presumably, the compressors have been used in and removed from automobiles in the United States.

The applicable subheading for the compressors will be 8414.30.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for compressors for motor vehicles of a kind used in refrigerating equipment (including air conditioning). The rate of duty is free.

With regard to the country of origin and marking of the refurbished compressors, used unmarked compressors taken from automobiles in use in the United States and reconditioned in Mexico will be considered to be of U.S. origin. The returned compressors will not be required to be marked, pursuant to 19 CFR 134.32(m), provided the compressors qualify for treatment under subheading 9802.00.50, HTSUS. Articles exported from and returned to the U.S., after having been advanced in value or improved in condition by repairs or alterations in Mexico, may qualify for a duty exemption under HTSUS subheading 9802.00.50, provided the foreign operation does not destroy the identity of the exported articles or create new or commercially different articles through a process of manufacture. Based on the information provided, we find that the compressors do not lose their identity as a result of the operations performed in Mexico and that the replacement and/or addition of parts to the compressor are not so extensive as to create a new or different article. Accordingly, the refurbished compressors will qualify for treatment under subheading 9802.00.50, HTSUS, provided the documentary requirements of 19 CFR 181.64 are satisfied.

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.

Sincerely,

Robert B. Swierupski
Director,

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