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The tariff classification of evaporator units and condensing units from China
Issued May 2, 2019 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N303597 (May 2, 2019)
Tariff classification
HTS codes: 8415.90.8085
Headings: 8415
Product description
Descriptive information was included with your submission. Your inquiry covers the components of a split ductless air conditioner system. The products at issue are evaporator units and condensing units. The condensing units are installed outside of a home and are designed to be mounted on the ground or an outside wall. The pimary components of the condensing unit are a compressor, a fan, a motor, a capacitor and a coil. The evaporator unit, which primarily consists of a coil, a fan and a motor, is designed to be mounted to the wall of a home. Electrical lines and tubing through which refrigerant passes between the indoor and outdoor units connect the evaporator and condensing unit to each other.
CBP rationale
The applicable subheading for the evaporator units and the condensing units imported separately 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; Other; Other; Other.
Full text
N303597 May 2, 2019 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8415.90.8085 Mr. Carlos E Camacho Carrier Puerto Rico Inc. Calle Diana Final #43, Lote P-1 Amelia Distribution Center Guaynabo, PR 00968 RE: The tariff classification of evaporator units and condensing units from China Dear Mr. Camacho: In your letter dated March 22, 2019 you requested a tariff classification ruling. Descriptive information was included with your submission. Your inquiry covers the components of a split ductless air conditioner system. The products at issue are evaporator units and condensing units. The condensing units are installed outside of a home and are designed to be mounted on the ground or an outside wall. The pimary components of the condensing unit are a compressor, a fan, a motor, a capacitor and a coil. The evaporator unit, which primarily consists of a coil, a fan and a motor, is designed to be mounted to the wall of a home. Electrical lines and tubing through which refrigerant passes between the indoor and outdoor units connect the evaporator and condensing unit to each other. The applicable subheading for the evaporator units and the condensing units imported separately 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; Other; Other; Other. The general rate of duty is 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 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
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