The tariff classification of a condensate neutralization tank with pump from Canada

 N315483 November 17, 2020 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8413.70.2005 Lisa Bosques Frontier North America, Inc. 130 Andover Park East Tukwila, Washington 98188 RE: The tariff classification of a condensate neutralization tank with pump from Canada Dear Ms. Bosques: In your letter dated October 26, 2020, you requested a tariff classification ruling, on behalf of your client, Axiom Industries Ltd. The merchandise at issue is a condensate neutralization tank with pump, model NT1-P. The item is used in hydronic systems, and consists of a vinyl hose, a lid, a clear tub, hose clamps, a ¾” NPT plug, a centrifugal pump, a check valve, and neutralization media, all packaged together ready for retail sale. In use, the neutralization media filters and neutralizes the pH of acidic condensate prior to reaching the pump and the pump completes the principal function of displacing fluid. The pump is not fully submersible under water, and is a single stage, single suction, close-coupled pump. The pump features a discharge outlet with an inner diameter that measures 4.92 mm in diameter and an outer diameter that measures 10.41 mm. In regards to classification, Note 3 to Section XVI states that unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function. In this instance, the pump performs the principal function of displacing fluid. Therefore, by application of Note 3 to Section XVI, the applicable subheading for the condensate neutralization tank with pump, model NT1-P, will be 8413.70.2005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; part thereof: Other centrifugal pumps: Other Other: Single-stage, single-suction, close-coupled: With discharge outlet under 5.08 cm in diameter. The rate of duty will be free. 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