N202665 N2 Ruling Active

The tariff classification of heater core tubes from China

Issued February 29, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8415.90.8045

Headings: 8415

Product description

The articles in question are described as heater core tubes for use in automotive heating, ventilation and air conditioning (HVAC) systems. The heater core tubes are specifically designed to fit under the dashboard of specific models of vehicles and are incorporated into the vehicle’s HVAC unit to facilitate the flow of engine coolant within the HVAC unit.

CBP rationale

The applicable subheading for the heater core tubes will be 8415.90.8045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of automotive air conditioners.

Full text

N202665 February 29, 2012 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8415.90.8045 Mr. Daniel Cannistra Crowell and Moring 1001 Pennsylvania Avenue Washington, DC 201815 RE: The tariff classification of heater core tubes from China Dear Mr. Cannistra: In your letter dated February 2, 2012 you requested a tariff classification ruling on behalf of your client, Valeo. The articles in question are described as heater core tubes for use in automotive heating, ventilation and air conditioning (HVAC) systems. The heater core tubes are specifically designed to fit under the dashboard of specific models of vehicles and are incorporated into the vehicle’s HVAC unit to facilitate the flow of engine coolant within the HVAC unit. The applicable subheading for the heater core tubes will be 8415.90.8045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of automotive air conditioners. 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 T. Brock at (646) 733-3009. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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