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H82804 H8 Ruling Active

The tariff classification of vertical receivers and capacitor mounting brackets for refrigeration condensing units.

Issued June 29, 2001 by U.S. Customs and Border Protection.

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H8 H82804 (June 29, 2001)

Tariff classification

HTS codes: 8418.99.8060

Headings: 8418

Product description

The vertical receiver, part number 51080, holds liquid for the condensing unit for refrigeration applications. It is basically a shell with connections. It’s only function is to hold some of the refrigerant charge. The capacitor mounting bracket, part number 57068-2, is a metal bracket which mounts the capacitor to the compressor or somewhere else on the condensing unit. The function of the capacitor (not imported with the bracket) is to help in either starting or running the compressor.

CBP rationale

The applicable subheading for the vertical receiver and the capacitor mounting bracket will be 8418.99.8060, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of refrigerators, freezers and other refrigerating or freezing equipment: other.

Full text

NY H82804 June 29, 2001 CLA-2-84:RR:NC:1:104 H82804 CATEGORY: Classification TARIFF NO.: 8418.99.8060 Ms. Nancy Pellowe Tecumseh Products Company Export/Import Compliance & Logistics Dept. 100 East Patterson Street Tecumseh, Michigan 49286 RE: The tariff classification of vertical receivers and capacitor mounting brackets for refrigeration condensing units. Dear Ms. Pellowe: In your letter dated June 25, 2001 you requested a tariff classification ruling. The vertical receiver, part number 51080, holds liquid for the condensing unit for refrigeration applications. It is basically a shell with connections. It’s only function is to hold some of the refrigerant charge. The capacitor mounting bracket, part number 57068-2, is a metal bracket which mounts the capacitor to the compressor or somewhere else on the condensing unit. The function of the capacitor (not imported with the bracket) is to help in either starting or running the compressor. The applicable subheading for the vertical receiver and the capacitor mounting bracket will be 8418.99.8060, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of refrigerators, freezers and other refrigerating or freezing equipment: other. The question of classification for the condensing unit is being referred to the Office of Regulations and Rulings, United States Customs Service Headquarters, 1300 Pennsylvania Avenue, N.W., Washington, D.C. 20229. A ruling will be issued from that office. 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

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