N059915 N0 Ruling Active

The tariff classification of an air conditioner part

Issued May 28, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8415.90.8085

Headings: 8415

Product description

The item in question is a polyethylene foam piece. This foam piece comes in various shapes and sizes and is used inside commercial air conditioning units as an air dam. It is inserted into different sections of the air conditioning unit to keep the cool air within the system.

CBP rationale

The applicable subheading for the polyethylene foam piece will be 8415.90.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of air conditioning machines.

Full text

N059915 May 28, 2009 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8415.90.8085 Mr. Johnnie G. Abbott Concote Corporation 6120 Peeler Street Dallas, TX 75235 RE: The tariff classification of an air conditioner part Dear Mr. Abbott: In your letter dated May 5, 2009 you requested a tariff classification ruling. A sample was submitted and will be retained by this office. The item in question is a polyethylene foam piece. This foam piece comes in various shapes and sizes and is used inside commercial air conditioning units as an air dam. It is inserted into different sections of the air conditioning unit to keep the cool air within the system. The applicable subheading for the polyethylene foam piece will be 8415.90.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of air conditioning machines. 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

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