The tariff classification of a cab comfort system from Canada

NY M81991 April 26, 2006 CLA-2-84:RR:NC:1:102 M81991 CATEGORY: Classification TARIFF NO.: 8415.20.0000 Ms. Mary-Anne Hardy Farrow International Trade Consulting Toronto Regional Center 5397 Eglinton Ave. W. (Suite 220) Etobicoke, Ontario M9C 5K6 RE: The tariff classification of a cab comfort system from Canada Dear Ms. Hardy: In your letter dated March 16, 2006 you requested a tariff classification ruling on behalf of your client Mechron Power Systems. The article in question is described as a climate control system identified as the CCS Lightning System. The climate control system is comprised of a control panel, a climate control system, which incorporates a fan and elements for changing the temperature and humidity, and an auxiliary power system. The unit is designed to provide heating, cooling and automatic climate control for vehicle truck cabs. The applicable subheading for the climate control system will be 8415.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for airconditioning machines of a kind used for persons in motor vehicles. The general rate of duty will be 1.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division