CLA-2-84:RR:NC:1:104 K86916

Mr. Stephen Wong
Oceanland Service, Inc.
P.O. Box 1249
8054 E. Garvey Ave., #200
Rosemead, CA 91770

RE: The tariff classification of portable air conditioners from China

Dear Mr. Wong:

In your letter dated June 1, 2004 on behalf of MJC America Ltd., dba Soleus Int’l, Inc. you requested a tariff classification ruling. Literature has been provided for three compression type portable air conditioners with built in dehumidifiers. All are self-contained units measuring under three feet high and include air filters/purifiers and a venting kit to prevent hot air from recirculating into the room. The MAC-7500 has a cooling capacity of 7500 btu/hr and a dehumidifying capacity of 28 liters a day and also features a 2-speed fan and automatic defrost. The KY-28 has a cooling capacity of 9000 btu/hr and a dehumidifying capacity of 40 liters a day. It includes a PTC electric heater, a three speed fan and adjustable thermostat. The MAC-12K has a 12000 btu/hr cooling capacity and a dehumidifying capacity of 60 liters a day. It also includes a heater and features an energy efficient dual motor design.

The applicable subheading for the above portable air conditioners Models MAC-7500, KY-28 and MAC-12K will be 8415.82.01, Harmonized Tariff Schedule of the United States (HTS), which provides for 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: other, except parts: other, incorporating a refrigerating unit. The rate of duty will be 2.2 percent. Based on their rated water removal capacity, the MAC-7500 should be reported under statistical suffix 55 and the KY-28 and MAC-12K under statistical suffix 60.

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 Robert Losche at 646-733-3011 .

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division