N250373 N2 Ruling Active

The tariff classification and country of origin marking of air conditioner parts from China.

Issued March 5, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8415.90.8085

Headings: 8415

Product description

The products to be imported are air conditioner parts. These plastic side panels are referred to as Item Numbers GL-22998190069 (left panel) and GL-22998190070 (right panel).

CBP rationale

The applicable subheading for the air conditioner parts will be 8415.90.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated; parts thereof, parts, other, other, other.

Full text

N250373 March 5, 2014 CLA-2-84:OT:RR:NC:1:102 CATEGORY: Classification TARIFF NO.: 8415.90.8085 Ms. Angie Martilotto Carrier InterAmerica Corporation 10801 NW 103 Street, Ste. 1 Miami, FL 33178 RE: The tariff classification and country of origin marking of air conditioner parts from China. Dear Ms. Martilotto: In your letter dated January 23, 2014 you requested a tariff classification and marking ruling. An unmarked sample was submitted with your request and will be returned to you. The products to be imported are air conditioner parts. These plastic side panels are referred to as Item Numbers GL-22998190069 (left panel) and GL-22998190070 (right panel). The applicable subheading for the air conditioner parts will be 8415.90.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated; parts thereof, parts, other, other, other. 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/. You also are seeking advice on the proper marking requirements for the subject side panels. However, it is unclear as to whether your request concerns the marking of these items at the time of importation into the United States or at the time of exportation to your foreign customers. If your request concerns marking for export, please forward your inquiry to Office of Regulations and Rulings, Office of International Trade, Customs and Border Protection, Valuation and Special Programs Branch, 90 K Street, NE, Washington, DC 20229-1177. If your request deals strictly with marking at the time of importation, please answer the following questions: Who is the ultimate consignee in the U.S.? Once imported, are the panels further processed in any way? Will they be incorporated into air conditioners before being exported out of the country or are they merely replacement parts? 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 Barbara Kiefer at (646) 733-3019. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →