The tariff classification of split-system air conditioners from China
Issued August 26, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8415.10.9000, 8415.90.8085
Headings: 8415
Product description
Descriptive literature was submitted. The articles in question are described as air conditioner systems in which the compressor unit is designed to be located outside of a building, while the control unit with the “air vent” is located inside the building. The indoor units are available in various configurations for multiple zone cooling and wall or ceiling mounting.
CBP rationale
The applicable subheading for the split-system air conditioners, when imported as a complete system, i.e., an outdoor unit and one or more indoor units, is 8415.10.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other split-system air conditioning machines.
Full text
N034621 August 26, 2008 CLA-2-84:OT:RR:E:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8415.10.9000, 8415.90.8085 Mr. Hobyung Yi Express CHB 144-24 156th Street (2nd Floor) Jamaica, NY 11434 RE: The tariff classification of split-system air conditioners from China Dear Mr. Yi: In your letter dated July 31, 2008 on behalf of Sea Bridge International, you requested a tariff classification ruling. Descriptive literature was submitted. The articles in question are described as air conditioner systems in which the compressor unit is designed to be located outside of a building, while the control unit with the “air vent” is located inside the building. The indoor units are available in various configurations for multiple zone cooling and wall or ceiling mounting. Based on the information you have made available, the subject air conditioning machines are in the form of “split-systems” which operate when connected together, i.e., an evaporator unit for indoor installation and a condenser unit for outdoor installation. These split-systems are ductless and utilize a separate evaporator for each zone to be air conditioned. The applicable subheading for the split-system air conditioners, when imported as a complete system, i.e., an outdoor unit and one or more indoor units, is 8415.10.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other split-system air conditioning machines. The rate of duty is free. The indoor and outdoor units for the split-system air conditioners, when imported separately, are classifiable under subheading 8415.90.8085, HTSUS, which provides for other 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 Brock at (646) 733-3009. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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