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The tariff classification of portable air conditioners from China.
Issued June 5, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardI8 I82200 (June 5, 2002)
Tariff classification
HTS codes: 8415.82.0105
Headings: 8415
Product description
You have provided brochures for the PAC9 series portable air conditioner and the PACR12 series portable air conditioner and dehumidifier. Both the PAC9 (9,000 BTU) and PACR12 (12,000 BTU) feature an adjustable thermostat to turn the compressor on and off to maintain the desired temperature. Both also are on wheels for ease of mobility and include an air filter and accessories for venting the warm air exhaust through a window or wall. The accessories include a flexible exhaust hose and an adjustable window panel and wall adapter. The PACR12 brochure indicates that it can be used as a dehumidifier without air conditioning.
CBP rationale
The applicable subheading for the PAC9 and PACR12 portable air conditioners will be 8415.82.0105, 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: other, except parts: other, incorporating a refrigerating unit.
Full text
NY I82200 June 5, 2002 CLA-2-84:RR:NC:1:104 I82200 CATEGORY: Classification TARIFF NO.: 8415.82.0105 Mr. William M. Stringfield 249 E. Ocean Blvd., Suite 1008 Long Beach, California 90802 RE: The tariff classification of portable air conditioners from China. Dear Mr. Stringfield: In your letter dated May 17, 2002 on behalf of Windchaser Products, Inc. of Marina Del Rey, California you requested a tariff classification ruling. You have provided brochures for the PAC9 series portable air conditioner and the PACR12 series portable air conditioner and dehumidifier. Both the PAC9 (9,000 BTU) and PACR12 (12,000 BTU) feature an adjustable thermostat to turn the compressor on and off to maintain the desired temperature. Both also are on wheels for ease of mobility and include an air filter and accessories for venting the warm air exhaust through a window or wall. The accessories include a flexible exhaust hose and an adjustable window panel and wall adapter. The PACR12 brochure indicates that it can be used as a dehumidifier without air conditioning. The applicable subheading for the PAC9 and PACR12 portable air conditioners will be 8415.82.0105, 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: other, except parts: other, incorporating a refrigerating unit. The rate of duty will be 2.2 percent. 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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