N292834 N2 Ruling Active

The tariff classification of a heat exchanger from Canada.

Issued January 17, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8419.50.1000

Headings: 8419

Product description

Descriptive literature and drawings were included in your submission. The Hoval SV Heat Exchanger is described as an air to air heat exchanger. The unit is used in HVAC units installed in industrial and commercial buildings and its function is to heat and cool fresh air. The unit is cube shaped and consists of aluminum plates. The surface of each aluminum plate is specifically configured to allow the transfer of heat energy from the unit’s warm side to its cool side.

CBP rationale

The applicable subheading for Hoval SV Heat Exchanger will be 8419.50.1000, 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 a change of temperature;…brazed aluminum plate-fin heat exchangers.

Full text

N292834 January 17, 2018 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8419.50.1000 Mr. Bob William Forbes Traffic Tech Inc. 16,711 Trans Canada Highway Kirkland, Quebec H9H3L1 Canada RE: The tariff classification of a heat exchanger from Canada. Dear Mr. Forbes: In your letter dated December 11, 2017 on behalf of Innergy Tech Inc you requested a tariff classification ruling. Descriptive literature and drawings were included in your submission. The Hoval SV Heat Exchanger is described as an air to air heat exchanger. The unit is used in HVAC units installed in industrial and commercial buildings and its function is to heat and cool fresh air. The unit is cube shaped and consists of aluminum plates. The surface of each aluminum plate is specifically configured to allow the transfer of heat energy from the unit’s warm side to its cool side. The applicable subheading for Hoval SV Heat Exchanger will be 8419.50.1000, 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 a change of temperature;…brazed 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 the World Wide Web at https://hts.usitc.gov/current. 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, Steven A. Mack 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 →