N212217 N2 Ruling Active

The tariff classification of a radiator for lawn mowers from China

Issued April 24, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8419.50.1000

Headings: 8419

Product description

The item under consideration is a radiator used for engine cooling.

CBP rationale

The applicable subheading for the radiator for lawn mowers will be 8419.50.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machinery, plant…whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating,…distilling,…steaming,…evaporating, vaporizing, : distilling or rectifying plant, other,…parts thereof;…Heat exchange units:…Brazen aluminum plate-fin heat exchangers.

Full text

N212217 April 24, 2012 CLA-2-84:OT:RR:NC:1:106 CATEGORY: Classification TARIFF NO.: 8419.50.1000 Mr. Mike Allocca Allocca Enterprises Inc. 356 Cameron Road York, SC 29745 RE: The tariff classification of a radiator for lawn mowers from China Dear Mr. Allocca: In your letter dated March 31, 2012 you requested a tariff classification ruling. The item under consideration is a radiator used for engine cooling. You state, the radiator is made of 100% brazed aluminum. The radiator is constructed using a stack and build design where multiple pieces of aluminum are arranged to build captive fluid channels for solid media (oil), to be channeled over an internal lanced offset turbulator. Then, it is separated by an airside channel consisting of a thing gauge of wavy aluminum fins. These radiators are used solely in commercial riding lawnmowers, either deck mowers or reel mowers. The applicable subheading for the radiator for lawn mowers will be 8419.50.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machinery, plant…whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating,…distilling,…steaming,…evaporating, vaporizing, : distilling or rectifying plant, other,…parts thereof;…Heat exchange units:…Brazen aluminum plate-fin heat exchangers. The rate of duty will be 4.2 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 Matthew Sullivan at (646) 733-3013. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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