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B89731 B8 Ruling Active

The tariff classification of automobile air conditioner parts from Japan

Issued October 14, 1997 by U.S. Customs and Border Protection.

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B8 B89731 (October 14, 1997)

Tariff classification

HTS codes: 8415.90.8045

Headings: 8415

Product description

Part number 446890-4922/tube,liquid and part number 446170-8832/tube and accessory are comprised of aluminum tubing. Fittings are attached to the ends of the parts. Each part has been molded and cut to a specific size. In their condition as imported, both parts are ready for mounting in automobile air conditioners. Submitted samples will be returned to your office.

CBP rationale

The applicable subheading for the automobile air conditioner parts number 446890-4922/tube, liquid and number 446170-8832/tube and accessory will be 8415.90.8045, Harmonized Tariff Schedule of the United States (HTS), which provides for Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated; parts thereof: Parts: Other.

Full text

NY B89731 October 14, 1997 CLA-2-84:RR:NC:1:104 B89731 CATEGORY: Classification TARIFF NO.: 8415.90.8045 Ms. Cecilia Castellanos Western Overseas Corporation P.O. Box 90099 Long Beach, CA 90809-0099 RE: The tariff classification of automobile air conditioner parts from Japan Dear Ms. Castellanos: In your letter dated September 18, 1997 on behalf of Denso Sales California, Inc., you requested a tariff classification ruling. Part number 446890-4922/tube,liquid and part number 446170-8832/tube and accessory are comprised of aluminum tubing. Fittings are attached to the ends of the parts. Each part has been molded and cut to a specific size. In their condition as imported, both parts are ready for mounting in automobile air conditioners. Submitted samples will be returned to your office. The applicable subheading for the automobile air conditioner parts number 446890-4922/tube, liquid and number 446170-8832/tube and accessory will be 8415.90.8045, Harmonized Tariff Schedule of the United States (HTS), which provides for Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated; parts thereof: Parts: Other...Other: Of automotive air conditioners. The rate of duty will be 1.7 percent 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 Robert Losche at 212-466-5670. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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