G81882 G8 Ruling Active

The tariff classification of a heat pipe from Mexico

Issued September 22, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8419.89.9040

Headings: 8419

Product description

You submitted a sample with your request. The article in question, an assembly construct described by you as a "heat pipe heat exchanger", part number 0001964, is used to dissipate heat generated in the processor of unspecified laptop computers. In operation, it is stated that heat generated by the computer's processor is transferred through the flattened plate of the assembly to the tubular portion of the article. The tube contains water which draws the processor heat to the finned portion of the assembly where the heat is transferred to the environment from the fins. While employing the heat exchange principle, this article is not a heat exchanger for tariff purposes, as you suggest, since the article does not house hot and cold fluids made to traverse parallel paths.

CBP rationale

The applicable subheading for the heat pipe assembly will be 8419.89.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery, plant or laboratory equipment for the treatment of materials involving a change of temperature, other, designed for coolong.

Full text

NY G81882 September 22, 2000 CLA-2-84:RR:NC:MM:106 G81882 CATEGORY: Classification TARIFF NO.: 8419.89.9040 Mr. Keith La Rue Thermacore, Inc. 777 E. MacArthur Cir. Ste 1 Tucson, AZ 85714 RE: The tariff classification of a heat pipe from Mexico Dear Mr. La Rue: In your letter dated August 30, 2000 you requested a tariff classification ruling. You submitted a sample with your request. The article in question, an assembly construct described by you as a "heat pipe heat exchanger", part number 0001964, is used to dissipate heat generated in the processor of unspecified laptop computers. In operation, it is stated that heat generated by the computer's processor is transferred through the flattened plate of the assembly to the tubular portion of the article. The tube contains water which draws the processor heat to the finned portion of the assembly where the heat is transferred to the environment from the fins. While employing the heat exchange principle, this article is not a heat exchanger for tariff purposes, as you suggest, since the article does not house hot and cold fluids made to traverse parallel paths. The applicable subheading for the heat pipe assembly will be 8419.89.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery, plant or laboratory equipment for the treatment of materials involving a change of temperature, other, designed for coolong. The general rate of duty will be 4.2 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 Patrick J. Wholey at 212-637-7036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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 →