CLA-2-84:OT:RR:NC:N1:102
Ms. Chelsie Millar
Denso Manufacturing Canada, Inc.
900 Southgate Drive
Guelph, Ontario N1L 1K1
RE: The tariff classification of a Heating, Ventilation, Air Conditioning (HVAC) and an Engine Cooling Module (ECM) from Canada
Dear Ms. Millar:
In your letter dated May 5, 2009 you requested a tariff classification ruling. Descriptive literature and illustrations were submitted.
The items you plan to import are described as a Heating, Ventilation, Air Conditioning (HVAC) and an Engine Cooling Module (ECM) for use in an automobile. The HVAC is one component of a vehicle’s air conditioning system. It regulates and controls the temperature of the passenger cabin. Liquid refrigerant is released and evaporated in the HVAC to produce cool air.
The Engine Cooling Module (ECM) consists of a radiator, a condenser and a fan shroud. The radiator cools engine coolant, the condenser converts climate refrigerant from vapor to liquid and the fan shroud helps direct air from the engine fan to the radiator. Of the three items, the radiator is most essential to the operation of a motor vehicle as it aids the engine to operate for extended periods without overheating. In contrast, the fan shroud aids the radiator in its primary function and the condenser performs a climate control function not necessary for the operation of a motor vehicle.
The applicable subheading for the HVAC will be 8415.90.8045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of automotive air conditioners. The general rate of duty will be 1.4 percent ad valorem.
The applicable subheading for the Engine Cooling Module will be 8708.91.5000, HTSUS, which provides for “Parts … of … motor vehicles … : Other parts … : Radiators … : Radiators: For other vehicles.” The general rate of duty will be 2.5 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 HVAC, contact National Import Specialist Kenneth T. Brock at (646) 733-3009. If you have any questions concerning the Engine Cooling Module, contact National Import Specialist Richard Laman at (646) 733-3017.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division