N206476 N2 Ruling Active

The tariff classification of a heat exchanger from China.

Issued March 19, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8418.99.8060

Headings: 8418

Product description

The product to be imported is described as a micro-channel refrigerator heat exchanger.

CBP rationale

The applicable subheading for the heat exchanger will be 8418.99.8060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of refrigerating or freezing equipment.

Full text

N206476 March 19, 2012 CLA-2-84:OT:RR:NC:1:102 CATEGORY: Classification TARIFF NO.: 8418.99.8060 Ms. Kathleen Root OHL Trade Services 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of a heat exchanger from China. Dear Ms. Root: In your letter dated February 6, 2012, on behalf of your client MJC America Ltd. dba Soleus International Inc., you requested a tariff classification ruling. The product to be imported is described as a micro-channel refrigerator heat exchanger. You state that this heat exchanger will be used in a commercial air conditioner but can also be used in a variety of HVAC products. The applicable subheading for the heat exchanger will be 8418.99.8060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of refrigerating or freezing equipment. 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 Kenneth T. Brock at (646) 733-3009. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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