Correction to New York ruling N034621; the tariff classification of split-system air conditioners from China
Issued October 1, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8415.10.9000, 8415.90.8085
Headings: 8415
Product description
Correction to New York ruling N034621; the tariff classification of split-system air conditioners from China
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, HTSUS, which provides for other split-system air conditioning machines.
Full text
N038040 October 1, 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: Correction to New York ruling N034621; the tariff classification of split-system air conditioners from China Dear Mr. Yi: In your letter dated September 11, 2004 you requested that we correct New York ruling N034621, which was issued to Sea Bridge International on August 26, 2008. In New York ruling N034621 we considered 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. This ruling is issued to amend New York ruling N038040 to the extent that the correct duty rate for subheading 8415.10.9000, Harmonized Tariff Schedule of the United States (HTSUS), is 2.2 percent ad valorem. 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, HTSUS, which provides for other split-system air conditioning machines. The rate of duty is 2.2 percent ad valorem. 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
Ruling history
More rulings on the same tariff codes
The tariff classification of a fan wall module from China
The tariff classification of outdoor air conditioning units from South Korea
The tariff classification of an air handler unit from China
The classification of incomplete air conditioning systems and outdoor units from China.
The tariff classification of split ductless air conditioner system units from China
The classification of solar powered condenser units from China.
The tariff classification of condensers, outdoor components of a heat pump system and a de-humidifier from China
The tariff classification of evaporator units and condensing units from China
The tariff classification of a heat sink from China.
The tariff classification of hybrid solar air conditioner systems from China.
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