CLA-2 CO:R:C:G 084658 TLS

Mr. Fernando Zuniga
F. Zuniga, Inc.
P.O. Box 692
Laredo, Texas 78042-0692

RE: Automotive heater cores to be used with an automobile air conditioner

Dear Mr. Zuniga:

You request a ruling on the proper classification of an automobile heater core under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Your letter dated May 5, 1989 has been referred to our office for this purpose.

FACTS:

The automotive heater core is used in conjunction with an air conditioning system in an automobile. The air system has the capacity to both heat and cool the air temperature in the automobile. The heater core distributes heat after it receives hot water from the vehicle's radiator. It assists in conditioning the air in the sense that it changes the air temperature in the vehicle. The heater core also is used in automobiles without air conditioning. It functions in the same manner whether or not it is used with an air conditioning system.

ISSUE:

Under which of the following headings is the automotive heater core properly classifiable:

1) 8416, HTSUSA, covering furnace burners for liquid fuels and parts thereof;

2) 8415, HTSUSA, covering air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated; parts thereof;

3) 8708, HTSUSA, covering parts and accessories of the motor vehicles of headings 8701 to 8705.

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LAW AND ANALYSIS:

The General Rules of Interpretation (GRIs) govern classification of articles under the HTSUSA. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes.

Heading 8416 provides for a product that is a furnace burner for liquid fuel or a part thereof. The heater core receives heat from the a vehicle's radiator and distributes it. A radiator used in a vehicle is not a furnace burner. Therefore, the heater core is not a part of a furnace burner and is not classifiable under heading 8416.

Heading 8415 provides for a product that is an air conditioning machine, comprising a motor driven fan and elements for changing the temperature and humidity, and parts thereof. The automotive heater core functions with the automobile's air conditioning system. It cannot be said to be part of the system, however, because the heater core can function without an air conditioner. Automobiles without air conditioning have heater cores that function in the same manner as heater cores used in automobiles with air conditioning. The automotive heater core is not a part of an automotive air conditioner.

Heading 8708 provides for a product that is a part or accessory of a motor vehicle of headings 8701 to 8705 (these headings include tractors, vehicles primarily for the transport of persons, vehicles primarily for the transport of goods, and specialty vehicles such as fire engines, ambulances, cement mixing trucks, etc.). The automotive heater core is used in conjunction with a vehicle's engine and air conditioning system. It is used in some of the vehicles covered by this heading, such as vehicles primarily for the transport of persons and some vehicles primarily for the transport of goods. It is a part of the motor vehicles of headings 8703 and 8704. HOLDING:

The automotive heater core is properly classified under subheading 8708.99.5090, HTSUSA, as an other part of a motor vehicle of headings 8703 and 8704.

Sincerely,

John Durant, Director