The tariff classification of a refrigerant receiver tank from Italy

N363702
August 4, 2026
CLA-2-73:OT:RR:NC:N5:463
CATEGORY: Classification
TARIFF NO.: 7310.29.0065
Ms. Larissa Andrade Mobile Climate Control 7540 Jane Street Vaughan, ON L4K 0A6 Canada RE: The tariff classification of a refrigerant receiver tank from Italy Dear Ms. Andrade: In your letter, dated July 27, 2026, you requested a binding tariff classification ruling on a refrigerant receiver tank. Product information and photos were submitted for our review. The product under consideration is item Y26-00054, a 3.4-liter, steel, cylindrical, pressurized container that holds liquid refrigerant. The container is attached to the condenser coil of an HVAC system and is designed to collect and store liquid refrigerant. The container incorporates no mechanical components or valves. In your letter, you suggest the receiver tank is classified as a part within heading 8415, Harmonized Tariff Schedule of the United States (HTSUS), which provides for air conditioning systems. We disagree. The receiver tank is a static, non-mechanical component designed specifically for use within a duct system. It has a passive role within the ductwork infrastructure, functioning as a containment vessel rather than an active component of an air conditioning system. Based on these factors, the receiver tank is excluded from heading 8415. The applicable subheading for the steel refrigerant receiver tank will be 7310.29.0065, HTSUS, which provides for Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Of a capacity of less than 50 liters: Other: Other: Other. The general rate of duty is free. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either

the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 Claudia Lin at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division