RE: The tariff classification of an industrial evaporative coolers from Canada

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364356 September 1, 2026 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8479.60.0000 Lena Halasa Johnson Controls, Inc. 5757 N Green Bay Avenue Glendale 53209 RE: The tariff classification of an industrial evaporative coolers from Canada Dear Ms. Halasa: In your letter dated August 17, 2026, you requested a tariff classification ruling. The products in question are the Silent-Aire Ballard Air Handling Units with Direct Evaporative Cooling (Ballard AHU DEC), items numbers 127-003229-009, 127-003924-001, and SA-500PN-ICVD. These industrial units rely on an integrated, direct evaporative cooling section built into the AHU and are designed for air-cooling applications in data centers and other large-scale facilities. These machines operate by drawing air through wetted evaporative media. As air passes through the media, water evaporates into the airstream, reducing air temperature. All units incorporate motor-driven fans, fixed evaporative cooling media, water distribution and drainage systems, and integrated controls to regulate airflow, waterflow, and operational parameters. The Ballard AHU DEC units do not employ refrigeration, compressed vapor cycles, or humidity-regulating devices characteristic of air conditioning machines. While humidity levels are affected, this is a secondary effect of the system and not the machines’ core function; any humidity functions occur as an indirect result of the cooling function. The units are not specifically designed to change the humidity in the environment. While the Ballard AHU DEC air handling units also filter and distribute the air, as noted their principal function is to cool the space through direct evaporative cooling. The applicable subheading for the Silent-Aire Ballard Air Handling Units with Direct Evaporative Cooling will be 8479.60.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Evaporative air coolers. The general rate of duty will be 2.8 percent ad valorem.
The duties cited above are current as of this ruling’s issuance. 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/. 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 Arthur Purcell at [email protected]. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division