R04185 R0 Ruling Active

The tariff classification of condenser fittings from Japan

Issued June 28, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8415.90.8045

Headings: 8415

Product description

The articles in question are described as components of automotive air conditioning condensers. The specific part numbers are 446861-2540, 447645-0081, 446861-4780, 446171-8250, 446171-8671, 446861-0621 and 447687-0171. You indicate that the components are machined fittings used on condensers to provide the necessary connections for refrigerant lines within the automotive air conditioning system. Descriptive literature was provided.

CBP rationale

The applicable subheading for the fittings will be 8415.90.8045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of automotive air conditioners.

Full text

NY R04185 June 28, 2006 CLA-2-84:RR:NC:1:102 R04185 CATEGORY: Classification TARIFF NO.: 8415.90.8045 Mr. Martin W. Dooley Multimodal International, Ltd 2100 E. Devon Avenue, Suite 102 Elk Grove Village, IL 60007 RE: The tariff classification of condenser fittings from Japan Dear Mr. Dooley: In your letter dated June 13, 2006 you requested a tariff classification ruling on behalf of your client Toyota Tsusho America. The articles in question are described as components of automotive air conditioning condensers. The specific part numbers are 446861-2540, 447645-0081, 446861-4780, 446171-8250, 446171-8671, 446861-0621 and 447687-0171. You indicate that the components are machined fittings used on condensers to provide the necessary connections for refrigerant lines within the automotive air conditioning system. Descriptive literature was provided. The applicable subheading for the fittings will be 8415.90.8045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of automotive air conditioners. 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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