858992 85 Ruling Active

The tariff classification of a reclamation and recycling system from Canada.

Issued January 2, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8421.29.0050

Headings: 8421

Product description

The C.F.C. reclamation and recycling system recovers both liquid and gaseous freon from refrigeration and air conditioning equipment. It also purifies the refrigerant after its recovery.

CBP rationale

The applicable subheading for the C.F.C. reclamation and recycling system will be 8421.29.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other filtering or purifying machinery and apparatus for gases.

Full text

NY 858992 Jan 02 1991 CLA-2-84:S:N:N1:105 858992 CATEGORY: Classification TARIFF NO.: 8421.29.0050 Mr. Charles E. Mooers F.H. Henderson Inc. P.O. Box 8 Champlain, N.Y. 12919 RE: The tariff classification of a reclamation and recycling system from Canada. Dear Mr. Mooers: In your letter dated December 14, 1990 on behalf of C.F.C. Tek Inc. you requested a tariff classification ruling. The C.F.C. reclamation and recycling system recovers both liquid and gaseous freon from refrigeration and air conditioning equipment. It also purifies the refrigerant after its recovery. The applicable subheading for the C.F.C. reclamation and recycling system will be 8421.29.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other filtering or purifying machinery and apparatus for gases. The rate of duty will be 3.9 percent ad valorem. Goods classifiable under subheading 8421.29.0050, HTS, which have originated in the territory of Canada, will be entitled to a 2.3 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →