N016516 N0 Ruling Active

The tariff classification of a Multi V Air Conditioning System from Korea

Issued September 25, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8415.90.8085

Headings: 8415

Product description

Descriptive literature and illustrations were submitted. The item you plan to import is described as a Multi V Air Conditioning System. It consists of outdoor units, Model Numbers LRUV80BT, LRUV100BT and LRUV120BT1 and indoor wall mount type units, Model Numbers LRNU070GSP and LRNU090GSP. The units are being imported as incomplete sets. One outdoor unit is later matched with one or more indoor units such as wall mount, ceiling, floor, concealed duct and floor standing units.

CBP rationale

The applicable subheading for the Multi V Air Conditioning System will be 8415.90.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of air conditioning machines.

Full text

N016516 September 25, 2007 CLA-2-84:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8415.90.8085 Ms. Sarah Yoo LG Electronics U.S.A., Inc. 1000 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of a Multi V Air Conditioning System from Korea Dear Ms. Yoo: In your letter dated August 24, 2007 you requested a tariff classification ruling. Descriptive literature and illustrations were submitted. The item you plan to import is described as a Multi V Air Conditioning System. It consists of outdoor units, Model Numbers LRUV80BT, LRUV100BT and LRUV120BT1 and indoor wall mount type units, Model Numbers LRNU070GSP and LRNU090GSP. The units are being imported as incomplete sets. One outdoor unit is later matched with one or more indoor units such as wall mount, ceiling, floor, concealed duct and floor standing units. The applicable subheading for the Multi V Air Conditioning System will be 8415.90.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of air conditioning machines. The 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

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