H87131 H8 Ruling Active

The tariff classification of a receiver-dryer from Germany

Issued January 23, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8421.29.0065

Headings: 8421

Product description

The receiver-dryer is used in an automotive air conditioning system (A/C). Its function is to filter out moisture and other contaminants from the liquid refrigerant. The receiver-dryer is also referred to as a desiccator. An automotive air conditioning system essentially consists of a compressor, condenser, receiver-dryer, expansion valve and evaporator. Refrigerant flows from the condenser to the receiver–dryer where the gas and liquid are filtered and separated. The receiver-dryer is a cylindrically shaped sealed canister attached at its head to in-line connections. Inside the receiver-dryer, the liquid refrigerant is forced through silica that filters out the contaminants and absorbs moisture. Foreign material that would be harmful to the expansion valve and compressor are filtered out in the receiver-dryer and the liquid refrigerant is caught and sent on to the expansion valve. The unit cannot be serviced and must be replaced if a failure occurs or if the unit becomes too saturated with contaminants.

CBP rationale

The applicable subheading for the receiver-dryer will be 8421.29.0065, Harmonized Tariff Schedule of the United States (HTS), which provides for Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for liquids: Other…Other.

Full text

NY H87131 January 23, 2002 CLA-2-84:RR:NC:1:104 H87131 CATEGORY: Classification TARIFF NO.: 8421.29.0065 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, GA 30328 RE: The tariff classification of a receiver-dryer from Germany Dear Mr. Resetar: In your letter dated January 7, 2002 you requested a tariff classification ruling. The receiver-dryer is used in an automotive air conditioning system (A/C). Its function is to filter out moisture and other contaminants from the liquid refrigerant. The receiver-dryer is also referred to as a desiccator. An automotive air conditioning system essentially consists of a compressor, condenser, receiver-dryer, expansion valve and evaporator. Refrigerant flows from the condenser to the receiver–dryer where the gas and liquid are filtered and separated. The receiver-dryer is a cylindrically shaped sealed canister attached at its head to in-line connections. Inside the receiver-dryer, the liquid refrigerant is forced through silica that filters out the contaminants and absorbs moisture. Foreign material that would be harmful to the expansion valve and compressor are filtered out in the receiver-dryer and the liquid refrigerant is caught and sent on to the expansion valve. The unit cannot be serviced and must be replaced if a failure occurs or if the unit becomes too saturated with contaminants. The applicable subheading for the receiver-dryer will be 8421.29.0065, Harmonized Tariff Schedule of the United States (HTS), which provides for Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for liquids: Other…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 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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