NY D81616

September 9, 1998

CLA-2-94:RR:NC:SP:233 D81616

CATEGORY: Classification

TARIFF NO.: 9403.20.0030

Mr. Leonard W. Lesiak

Hoglund and Moyles, Inc.

P.O. Box 66373

O'Hare International Airport

Chicago, IL 60666

RE: The tariff classification of assembly line workstations from

Japan.

Dear Mr. Lesiak:

In your letter dated August 14, 1998, you requested a tariff

classification ruling.

The submitted photographs and diagram depict workstations that

are in an assembly line to make an automobile air conditioner. The

assembly line will consist of five different workstations: an

evaporator assembly unit, a distributor case assembly unit, a

heater core assembly unit, a cooling case assembly unit and a final

inspection unit. The workstations are designed to hold the air

conditioning unit so that the operator can perform the necessary

operation at each stage. Each workstation is floor standing and

made of metal, wood, and plastic material with metal (steel) being

the chief material by weight.

Your photographs and diagram are being returned as requested.

The applicable subheading for the assembly line workstations

will be 9403.20.0030, Harmonized Tariff Schedule of the United

States (HTS), which provides for other furniture and parts thereof:

other metal furniture, other: other. The rate of duty will be 0.8%

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 Lawrence Mushinske at

212-466-5739.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division