HQ 956700: Automobile air conditioning hose assembly; NY 864791; NAFTA; Article 509; general notes 12(b)(iii)

us-cbp-cross-rulings-hq-956700HQ 956700: Automobile air conditioning hose assembly; NY 864791; NAFTA; Article 509; general notes 12(b)(iii)Guidance

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

     


 

                            HQ 956700

                        October 24, 1994
                                                               


CLA-2 CO:R:C:M  956700 LTO

CATEGORY:  Classification

TARIFF NO.:  8415.90.80

Mr. Alfonso A. Campbell
P.O. Box 440014
Laredo, Texas 78044-0014

RE:  Automobile air conditioning hose assembly; NY 864791; NAFTA;
     Article 509; general notes 12(b)(iii)

Dear Mr. Campbell:

     This is in response to your letter of June 27, 1994, on behalf
of Parker Hannifan, Inc., concerning the applicability of the North
American Free Trade Agreement (NAFTA) and classification of an
automobile air conditioning hose assembly under the Harmonized
Tariff Schedule of the United States (HTSUS).

FACTS:

     The article in question is an automobile air conditioning hose
assembly.  You state that the assembly's sole use is as a part of
an automobile air conditioning system.  You also state that the
assembly is made exclusively of U.S. materials.  These materials
are shipped to Mexico, where they are assembled into the article
in question.

ISSUE:

1.   Whether the automobile air conditioning hose assembly is
classifiable as a part of an air conditioning machine under
subheading 8415.90.80, HTSUS.

2.   Whether the automobile air conditioning hose assembly is
eligible for duty-free treatment under the NAFTA.
                              - 2 -

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule.  GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and any
relative section or chapter notes . . . ."

     In NY 864791, dated July 25, 1991, an automobile air
conditioning hose was held to be classifiable under subheading
8415.90.00 (now, 8415.90.80), HTSUS, which provides for other parts
of air conditioning machines.  The assembly in question is similar
to the hose described in NY 864791, except that the assembly in
question also incorporates muffler components used to reduce
vibration noise.  The assembly, like the hose, is an identifiable
part of an automotive air conditioner, and is therefore
classifiable under subheading 8415.90.80, HTSUS. 

     You have also inquired whether the air conditioning hose
assembly is eligible for duty-free treatment under the NAFTA.  To
be eligible for tariff preferences under the NAFTA, goods must be
"originating goods" within the rules of origin in general note
12(b), HTSUS.  General note 12(b)(iii), HTSUS, states:

     [f]or the purposes of this note, goods imported into the
     customs territory of the United States are eligible for 
     the tariff treatment and quantitative limitations set 
     forth in the tariff schedule as "goods originating in
     the territory of a NAFTA party" only if --

     (iii) they are goods produced entirely in the territory
           of Canada, Mexico and/or the United States 
           exclusively from originating materials . . . 

     You state that the air conditioning hose assembly is produced
entirely in Mexico and the U.S. exclusively from originating
materials.  Thus, the assembly is an originating good, and is
eligible for preferential treatment under the NAFTA.

HOLDING:

     The automobile air conditioning assembly is classifiable under
subheading 8415.90.80, HTSUS, which provides for other parts of air
conditioning machines.  The assembly is eligible for preferential
treatment under the NAFTA.  The column 1 (Special) (MX) rate of
duty for articles of this subheading is free.                
                              Sincerely,




                              John Durant, Director

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