R03399 R0 Ruling Active

The tariff classification of evaporator units from Japan and Thailand

Issued April 3, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8415.90.8085

Headings: 8415

Product description

The articles in question are described as indoor, ceiling suspended evaporator units, model number FXHQ12MVJU, for an air conditioning system. You indicate that the evaporator is designed for use with an outdoor condensing units and functions with a Variable Refrigerant Volume System (VRV-S) that continually controls the flow rate of refrigerant. Descriptive information was submitted.

CBP rationale

The applicable subheading for the evaporator unit will be 8415.90.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of air conditioning machines.

Full text

NY R03399 April 3, 2006 CLA-2-84:RR:NC:1:102 R03399 CATEGORY: Classification TARIFF NO.: 8415.90.8085 Ms. Stacy Anne Hallon Nippon Express USA 8065 Tristar Irving, Texas 75063 RE: The tariff classification of evaporator units from Japan and Thailand Dear Ms. Hallon: In your letter dated March 8, 2006 you requested a tariff classification ruling on behalf of your client Daikin A/C. The articles in question are described as indoor, ceiling suspended evaporator units, model number FXHQ12MVJU, for an air conditioning system. You indicate that the evaporator is designed for use with an outdoor condensing units and functions with a Variable Refrigerant Volume System (VRV-S) that continually controls the flow rate of refrigerant. Descriptive information was submitted. The applicable subheading for the evaporator unit will be 8415.90.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of air conditioning machines. The 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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