The tariff classification of stainless steel heat exchangers from Germany
Issued January 15, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8419.50.5000
Headings: 8419
Product description
The item under consideration are copper brazed stainless steel plate heat exchangers which will be resold within the US to wholesale suppliers and end-users for use in various industries and applications, such as solar water heating, refrigeration, HVAC, radiant floor heating, snow melt systems, etc. The heat exchangers are made of 316L Stainless Steel and brazed with copper. Most units will be imported and shipped in an insulated enclosure, made of either extruded polypropylene or high-density polyethylene which may or may not be used by the end-user in the installation process. Additionally imported and shipped with some units would be ancillary brass and stainless steel threaded connection couplings, used to connect the brazed plate heat exchangers to the plumbing systems of the installation. In your request you included photos of both the subassemblies and the finished goods. The product line consists of approximately 100 different configurations, based upon number of stainless steel plates, size, and connection options. Please note that this scope of this ruling is solely for the heat exchange unit. All ancillary parts and connections would be classified separately, whether imported with the heat exchanger or separate.
CBP rationale
The applicable subheading for the copper brazed stainless steel plate heat exchangers will be 8419.50.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machinery…for the treatment of materials by a process involving a change in temperature…other than machinery…of a kind used for domestic purposes…: Heat exchange units: Other”.
Full text
N047585 January 15, 2009 CLA-2-84:OT:RR:E:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8419.50.5000 Kent M. Luken, General Manager VAU Heat Transfer, Inc. 7252 E. Concho Drive, Suite B-301 Kingman, AZ 86401 RE: The tariff classification of stainless steel heat exchangers from Germany Dear Mr. Luken: In your letter dated December 19, 2008 you requested a tariff classification ruling. The item under consideration are copper brazed stainless steel plate heat exchangers which will be resold within the US to wholesale suppliers and end-users for use in various industries and applications, such as solar water heating, refrigeration, HVAC, radiant floor heating, snow melt systems, etc. The heat exchangers are made of 316L Stainless Steel and brazed with copper. Most units will be imported and shipped in an insulated enclosure, made of either extruded polypropylene or high-density polyethylene which may or may not be used by the end-user in the installation process. Additionally imported and shipped with some units would be ancillary brass and stainless steel threaded connection couplings, used to connect the brazed plate heat exchangers to the plumbing systems of the installation. In your request you included photos of both the subassemblies and the finished goods. The product line consists of approximately 100 different configurations, based upon number of stainless steel plates, size, and connection options. Please note that this scope of this ruling is solely for the heat exchange unit. All ancillary parts and connections would be classified separately, whether imported with the heat exchanger or separate. The applicable subheading for the copper brazed stainless steel plate heat exchangers will be 8419.50.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machinery…for the treatment of materials by a process involving a change in temperature…other than machinery…of a kind used for domestic purposes…: Heat exchange units: Other”. The rate of duty will be Free. 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 Mark Palasek at (646) 733-3013. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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