CLA-2-84:OT:RR:NC:1:104
Mr. Daniel E. Waltz
Patton Boggs LLP
2550 M Street NW
Washington, DC 20037
RE: The tariff classification of Heat Exchangers from Mexico and China
Dear Mr. Waltz:
In your letter dated August 19, 2010 on behalf of your client Crane Merchandising Systems, you requested a tariff classification ruling.
Your ruling request pertains to heat exchangers that are imported into the United States from vendors in Mexico and China. These heat exchangers are then installed in vending machines that sell refrigerated beverages and/or food. Each heat exchanger is designed by the importer (Crane-MS) to be used solely with a particular model of a Crane-MS vending machine. The heat exchangers are all tube-fin types with a copper pipe that runs through an aluminum frame that is finned to dissipate heat.
In your letter, you suggest that the heat exchangers would be correctly classified as machinery, plant…whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating,…: heat exchange units: other, other in subheading 8419.50.5000, Harmonized Tariff Schedule of the United States (HTSUS). This would not be the correct classification since the imported heat exchangers would not be considered a heat exchange device since it consists of only a single closed system and depends upon ambient air around the tubing for temperature change. A heat exchanger would have 2 or more closed systems, each with an input and an output.
The applicable subheading for the heat exchangers will be 8476.90.0000, HTSUS, which provides for Automatic goods-vending machines (for example, postage stamp, cigarette, food or beverage machines), including money-changing machines; parts thereof: Parts. The rate of duty will be Free.
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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division