The tariff classification of Damper Units from Canada

N331237 March 24, 2023 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.30.2090 Carolyn Leski BCB International Inc 1010 Niagara St.Buffalo, NY 14213 RE: The tariff classification of Damper Units from Canada Dear Ms. Leski: In your letter dated March 1, 2023, you requested a tariff classification ruling on behalf of your client, Spinnaker Industries, Inc. The items in question are a Round Zone Damper, model L2400, and a Rectangular Zone Damper, model L1800.  Both units are constructed of galvanized steel.  Both dampers are referred to as “shells” and require the use of an electric actuator, which is not present at the time of importation. The actuator opens the damper by turning the drive shaft and when the actuator turns off, a spring will return the damper to the normally closed position.  The dampers can also be manually actuated through the use of a manual handle on the damper drive in lieu of the actuator.  Both dampers are complete and ready to be installed into a duct system at the time of importation.  The purpose of the Damper Units is to open and close to control the flow of air in a duct system. In your letter you suggested that the classification of the dampers would be under subheading 8415.90, 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: (con.): Parts.”  We disagree, as the dampers are not integral components of air conditioning units. They are designed to be installed into a duct system. Instead, we believe the dampers are valves, as the blades of the dampers open and close to control the flow of air. Valves are specifically provided for within heading 8481.     Therefore, in accordance with Note 2(a) to Section XVI, the applicable subheading for the Dampers will be 8481.30.2090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: (con.) Check (nonreturn) valves: Of iron or steel: Of steel.” The rate of duty will be 5 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Martinez at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division