CLA-2 RR:TC:MM 958473 JAS
Mr. Denis Beauregard
Profilair
194 Dorion
Drummondville
Quebec, Canada J2C 1T9
RE: Heat Recovery Ventilator; Apparatus for Replacing Stale Air; Heat
Exchanger, Motor-Driven Fan and Humidistat; Air Conditioning
Machine, Heading 8415; Machine Having Individual Function Not Specified or Included Elsewhere; HQ 958729, HQ 958730
Dear Mr. Beauregard:
Your letter to the Regional Commissioner of Customs, New York, NY, dated August 8, 1995, concerning the tariff classification of certain ventilating machines, has been referred to this office for reply. Descriptive literature was submitted.
FACTS:
The literature describes a heat recovery ventilator, models PVS 200 and 400, and the models PVR 200 and 400. This is apparatus designed for homes and small buildings to evacuate stale air from a room and replace it with an equal volume of fresh air. The PVS models consist of a polypropylene heat recovery core (heat exchanger), a dehumidistat control that allows the user to select a relative humidity level, two motorized air blowers and one motorized damper. They are used where the premises are without an existing ventilation system. The PVR models are similar in function except they do not have air blowers because they are electrically wired to the blowers in existing forced air heating systems and thermopumps and air conditioning and heating systems. The PVR models do, however, have motorized dampers. A semiconductor gas sensor sends an impulse that activates the apparatus when the level of contaminants gets too high so that heat from the exiting air is
transferred to the heat exchanger. Simultaneously, fresh air drawn in from the outside - 2 -
passes through the filter to remove large airborne particles, then over the heat exchanger where it absorbs the same heat.
The provisions under consideration are as follows:
8415 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:
Other, except parts:
8415.83.00 Not incorporating a refrigerating unit
...2 percent
* * * *
8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in [chapter 84]; parts
thereof:
Other machines and mechanical appliances:
8479.89 Other:
Electromechanical appliances with self contained
Electric motor:
8479.89.65 Other...3.9 percent
ISSUE:
Whether the heat recovery ventilators in issue are air conditioning machines of heading 8415; whether they are provided for more specifically in any other heading of chapters 84 or 85.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6. - 3 -
The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
Consideration was given to whether the heat recovery ventilators may be air conditioning machines. Relevant ENs at pp. 1164 and 1165 state that heading 84.15 covers certain apparatus for maintaining required conditions of temperature and humidity in closed spaces. Machines of heading 84.15 must be equipped with a motor-driven fan or blower, and change both the temperature (a heating or cooling element or both) and the humidity (a humidifying or drying element or both) of air, these elements being presented together. The machines in issue do not change the temperature in a room. The heat exchanger maintains existing room temperature while the air is being changed. The temperature of air entering the room may initially be lower until the heat is transferred, but this is incidental. We conclude that the heat recovery ventilators are not air conditioning machines of heading 8415.
Other ENs at p. 1314 state that machines and mechanical appliances of heading 84.79 are those having individual functions which are not covered more specifically by any other heading in the HTSUS, and which cannot be classified in any other particular heading of the HTSUS since no other heading covers it by reference to its method of functioning, description or type, and no other heading covers it by its reference to its use or to the industry in which it is employed, or because it is a general purpose machine. The heat recovery ventilators in issue meet the description of machines of heading 84.79. HQ 958729 and HQ 958730, both dated February 5, 1995, are in accord.
HOLDING:
The heat recovery ventilator models PVS 200 and 400 and the models PVR 200 and 400 are provided for in heading 8479. They are classifiable in subheading 8479.89.65, HTSUS.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division