N157627 N1 Ruling Active

The tariff classification of a heated desiccant dryer from Italy

Issued April 18, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8421.39.8015

Headings: 8421

Product description

The merchandise under consideration includes Ingersoll Rand EH heated desiccant dryers ranging in sizes from 400 SCFM to 2100 SCFM. The purpose of the machine is to dry compressed air, which is a dewatering process. It incorporates twin desiccant towers, an external heater and strategically positioned valves that are specially designed for switching and purge operations. The compressed air is thoroughly dried as it is directed through the on-line desiccant filled tower of the dryer. As the desiccant in the tower absorbs moisture from the air, the dried air is diverted from the air system and passed through the external heater to dry the purged air before entering the off-line tank to regenerate the desiccant.

CBP rationale

The applicable subheading for the heated desiccant dryers will be 8421.39.8015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for filtering or purifying machinery and apparatus for gases: other: other.

Full text

N157627 April 18, 2011 CLA-2-84:OT:RR:NC:1:120 CATEGORY: Classification TARIFF NO.: 8421.39.8015 D. Blane Carroll Ingersoll Rand-Industrial Technologies 800-B Beaty Street Davidson, NC 28036-6924 RE: The tariff classification of a heated desiccant dryer from Italy Dear Mr. Carroll: In your letter dated March 17, 2011, you requested a tariff classification ruling. The merchandise under consideration includes Ingersoll Rand EH heated desiccant dryers ranging in sizes from 400 SCFM to 2100 SCFM. The purpose of the machine is to dry compressed air, which is a dewatering process. It incorporates twin desiccant towers, an external heater and strategically positioned valves that are specially designed for switching and purge operations. The compressed air is thoroughly dried as it is directed through the on-line desiccant filled tower of the dryer. As the desiccant in the tower absorbs moisture from the air, the dried air is diverted from the air system and passed through the external heater to dry the purged air before entering the off-line tank to regenerate the desiccant. The applicable subheading for the heated desiccant dryers will be 8421.39.8015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for filtering or purifying machinery and apparatus for gases: other: 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 Denise Faingar at (646) 733-3010. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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