860013 86 Ruling Active

The tariff classification of heat exchangers from Sweden.

Issued February 6, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9817.00.5000, 8419.50.0080

Headings: 9817, 8419

Product description

These heat exchangers are utilized to heat fluids that warm the interior of greenhouses. The heated fluids are circulated through pipes and ducts that traverse the greenhouse space.

CBP rationale

The applicable subheading for the heat exchangers will be 8419.50.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery, plant or laboratory equipment, for the treatment of materials by a process involving a change of temperature: other heat exchangers.

Full text

NY 860013 FEB 06, 1991 CLA-2-84:S:N:N1:105 860013 CATEGORY: Classification TARIFF NO.: 8419.50.0080, 9817.00.5000 Mr. Anthony L. Piazza Freeman, Wasserman & Schneider 90 John Street New York, NY 10038 RE: The tariff classification of heat exchangers from Sweden. Dear Mr. Piazza: In your letter dated January 18, 1991 on behalf of Wagro Building Co., Inc. you requested a tariff classification ruling. These heat exchangers are utilized to heat fluids that warm the interior of greenhouses. The heated fluids are circulated through pipes and ducts that traverse the greenhouse space. The applicable subheading for the heat exchangers will be 8419.50.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery, plant or laboratory equipment, for the treatment of materials by a process involving a change of temperature: other heat exchangers. The rate of duty will be 4.2 percent ad valorem. If the actual use certification outlined in Sections 10.131 through 10.139, C.R. is provided, the heat exchangers may be entered free of duty under subheading 9817.00.5000, HTS, which provides for machinery, equipment and implements to be used for agricultural or horticultural purposes. 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

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