R05151 R0 Ruling Active

The tariff classification of a condenser for an air conditioning system from Thailand and Japan

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

Tariff classification

HTS codes: 8415.90.8085

Headings: 8415

Product description

The article in question is described as a condenser that functions outside of a structure. The condenser is designed to work in conjunction with multiple evaporator units. The evaporator units are required to form a complete air conditioning unit. Descriptive information was submitted.

CBP rationale

The applicable subheading for the condenser 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 R05151 November 28, 2006 CLA-2-84:RR:E:NC:1:102 R05151 CATEGORY: Classification TARIFF NO.: 8415.90.8085 Ms. Stacy A. Hallon Nippon Express USA 8065 Tristar Irving, TX 75063 RE: The tariff classification of a condenser for an air conditioning system from Thailand and Japan Dear Ms. Hallon: In your letter dated October 30, 2006 you requested a tariff classification ruling on behalf of your client Daiken. The article in question is described as a condenser that functions outside of a structure. The condenser is designed to work in conjunction with multiple evaporator units. The evaporator units are required to form a complete air conditioning unit. Descriptive information was submitted. The applicable subheading for the condenser 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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