The tariff classification of outdoor air conditioning units from South Korea

N345955 February 28, 2025 CLA-2-84:OT:RR:NC:N1 102 CATEGORY: Classification TARIFF NO.:8415.90.8085 Stacy Han S & H Customs Broker Inc. 13810 Cerritos Corporate Dr., Suite BCerritos, CA 90703 RE:  The tariff classification of outdoor air conditioning units from South Korea Dear Ms. Han: In your letter dated February 13, 2025, on behalf of Navien America Inc., you requested a tariff classification ruling. Descriptive information was provided with your submission. The products at issue are outdoor hydro air conditioning units, model numbers NAE28V3622A1 and NAE28V6022A1. Each model features a chassis that incorporates a compressor, a solenoid valve, a heat exchanger, and an evaporative condenser. When paired with a separately imported indoor unit, the complete residential system lowers the temperature and humidity of air. The applicable subheading for the outdoor hydro air conditioning units, model numbers NAE28V3622A1 and NAE28V6022A1, 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 thereof: Parts: Other: Other: Other. The general rate of duty will be 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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