10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a receiver-dryer from Japan.
Issued January 12, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G85247 (January 12, 2001)
Tariff classification
HTS codes: 8421.29.0065
Headings: 8421
Product description
You have provided a sample and literature for a “receiver” (generally known as a receiver-drier) which is solely used in an automotive air conditioning system. Such a system essentially consists of a compressor, condenser, receiver-drier, expansion valve and evaporator. Refrigerant flows from the condenser to the receiver where the gas and liquid are filtered and separated. The receiver is a sealed cannister containing filtering and de-moisturizing elements, and is attached at its head to in-line connections. Inside the receiver are filters and a silica based desiccant that is used to absorb moisture. In operation, foreign material that would be harmful to the expansion valve and compressor are filtered out in the receiver, and the liquid refrigerant is caught and sent on to the expansion valve.
CBP rationale
The applicable subheading for the receiver-drier will be 8421.29.0065, Harmonized Tariff Schedule of the United States (HTS), which provides for filtering and purifying apparatus for liquids: other.
Full text
NY G85247 January 12, 2001 LA-2-84:RR:NC:1:104 G85247 CATEGORY: Classification TARIFF NO.: 8421.29.0065 Ms. Barbara Dawley Meeks & Sheppard 1735 Post Road, Suite 4 Fairfield, CT 06430 RE: The tariff classification of a receiver-dryer from Japan. Dear Ms. Dawley: In your letter dated December 13, 2000 on behalf of Denso Manufacturing Michigan of Battle Creek, Michigan you requested a tariff classification ruling. You have provided a sample and literature for a “receiver” (generally known as a receiver-drier) which is solely used in an automotive air conditioning system. Such a system essentially consists of a compressor, condenser, receiver-drier, expansion valve and evaporator. Refrigerant flows from the condenser to the receiver where the gas and liquid are filtered and separated. The receiver is a sealed cannister containing filtering and de-moisturizing elements, and is attached at its head to in-line connections. Inside the receiver are filters and a silica based desiccant that is used to absorb moisture. In operation, foreign material that would be harmful to the expansion valve and compressor are filtered out in the receiver, and the liquid refrigerant is caught and sent on to the expansion valve. The applicable subheading for the receiver-drier will be 8421.29.0065, Harmonized Tariff Schedule of the United States (HTS), which provides for filtering and purifying apparatus for liquids: other. The rate of duty will be free. 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 212-637-7038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of the Fournier Rotary Press from Canada
The tariff classification of a combination separator from Italy
The tariff classification of an air and dirt separator from Italy
The tariff classification of a hydro separator from Italy
The tariff classification of an air separator from Italy
The tariff classification of a pressure filter from Finland
The tariff classification of a dryer and a coil from China
The tariff classification of lithium-ion battery electrolyte production equipment from China
The tariff classification of liquid chromatography columns from Japan
The tariff classification of a flash gas separator module from Canada
Follow G85247
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.