The tariff classification of a heat exchanger from Germany.
Issued April 29, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8419.50.5000
Headings: 8419
Product description
The “After Cooler”, part number K-32997-02, is described as a steel heat exchanger for the Ipsen G-2000-ENT Endothermic Gas Generator. The Ipsen G-2000-ENT Endothermic Gas Generator produces gas, which is used for the heat treatment of metal parts. The gas production involves many processes, to include passing an air-gas reaction above a catalyst enclosed in a pressured retort, where temperatures range between 925-1200 degrees centigrade. The air-gas mixture is then circulated through a heat exchanger. The heat exchanger consists of two parallel series of baffle plates that are interconnected by narrow chambers. Cooling water flows in separate tubes within the exchanger, absorbing the heat through the baffle plates. This drops the temperature of the air-gas mixture, while simultaneously increasing the temperature of the water. The “After Cooler” measures 73.23 inches by 11 inches and weighs 50 pounds. In your letter, suggested is subheading 8419.90.9580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving change of temperature such as heating, cooking, roasting…Parts; Other. Based on the diagram provided and the description of the item, the “After Cooler” is a heat exchanger, rather than a part of a heat exchanger, as suggested. Therefore, subheading 8419.90.9580, HTSUS, is precluded. As such,
CBP rationale
the applicable subheading for the “After Cooler”, part number K-32997-02, will be subheading 8419.50.5000, HTSUS, which provides for Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514) for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting…Heat Exchange Units; Other.
Full text
N263746 April 29, 2015 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8419.50.5000 Zachariah Parsons ZF North America, Inc. 15811 Centennial Drive Northville, MI 48168 RE: The tariff classification of a heat exchanger from Germany. Dear Mr. Parsons: In your letter dated April 14, 2015 you requested a tariff classification ruling. The “After Cooler”, part number K-32997-02, is described as a steel heat exchanger for the Ipsen G-2000-ENT Endothermic Gas Generator. The Ipsen G-2000-ENT Endothermic Gas Generator produces gas, which is used for the heat treatment of metal parts. The gas production involves many processes, to include passing an air-gas reaction above a catalyst enclosed in a pressured retort, where temperatures range between 925-1200 degrees centigrade. The air-gas mixture is then circulated through a heat exchanger. The heat exchanger consists of two parallel series of baffle plates that are interconnected by narrow chambers. Cooling water flows in separate tubes within the exchanger, absorbing the heat through the baffle plates. This drops the temperature of the air-gas mixture, while simultaneously increasing the temperature of the water. The “After Cooler” measures 73.23 inches by 11 inches and weighs 50 pounds. In your letter, suggested is subheading 8419.90.9580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving change of temperature such as heating, cooking, roasting…Parts; Other. Based on the diagram provided and the description of the item, the “After Cooler” is a heat exchanger, rather than a part of a heat exchanger, as suggested. Therefore, subheading 8419.90.9580, HTSUS, is precluded. As such, the applicable subheading for the “After Cooler”, part number K-32997-02, will be subheading 8419.50.5000, HTSUS, which provides for Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514) for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting…Heat Exchange Units; 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 Sandra Martinez at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a shell and tube heat exchanger from Canada
The tariff classification of cooling modules from Canada
The tariff classification of a crude cooler module from Canada
The tariff classification of a crude heater from Canada
The tariff classification of incomplete heat exchange coolers from China
The tariff classification of five machines used in a Fishmeal Plant from China.
The tariff classification of heat exchange process modules from China
The tariff classification of a Heat Exchanger used with dishwashers.
The tariff classification of a vehicle coolant heater from Canada
The tariff classification of air and oil cooling heat exchangers from Germany.
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 →