CLA-2-84:OT:RR:NC:N1:102
Mr. Phil Post
Harry F. Long, Inc.
631 N. Central Avenue
Wood Dale, IL 60191
RE: The tariff classification of parts of a refrigerator cooling system from China
Dear Mr. Post:
In your letter dated August 27, 2010 you requested a tariff classification ruling on behalf of your client, World Buying Service Inc.
The articles under consideration are described as a coil head, part number RKV-R205AU, and body, part number RKV-C10DV18. These two components form a part of a refrigerator’s cooling system and will always be imported separately. Representative samples were submitted and will be returned as you requested.
The body is inserted into the coil head which is connected to a temperature control monitoring apparatus. Magnets inside the body move in response to magnetic changes in the coil head caused by electrical impulses sent by the control apparatus.
You suggest classification of the coil head under subheading 9032.90. 6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Automatic regulating or controlling instruments and apparatus; parts and accessories thereof: Parts and accessories: Other: Other." However, you provide no evidence that the “control apparatus” which sends “electrical impulses” to it performs the only function permitted per the definition of Heading 9032 in Note 7 to Chapter 90, i.e., that it constantly or periodically measures a factor (here the temperature), compares it to the desired temperature that has been previously input, and then gives instructions to an actuator to perform the actions necessary to bring the area in question to that temperature and to maintain it there, stabilized against disturbances.
For example, the definition does not apply to controllers whose purpose is to give the instructions to repeatedly change the temperature to perform a given function. Furthermore, even if the “control apparatus,” which is not imported with it, were classifiable in HTSUS 9032, you are separately importing an actuator that begins the process of carrying out the instructions determined to be needed.
As indicated by Harmonized System Explanatory Note II to 9032, separately imported starting, stopping or operating devices and actuators, e.g., switches, relays, adjustable clamps, motorized or solenoid valves, electro-magnetic positioners, etc, “are to be classified in their own appropriate heading.” This is also consistent with HTSUS Chapter 90, Note 2-a, regarding separately imported parts and accessories of the apparatus of Chapter 90. HTSUS 9032.90 does not apply. Based on the information submitted, we find that the coil head functions as a valve actuator and is more specifically provided for as an electromagnet in subheading 8505.90, HTSUS.
The applicable subheading for the coil head will be 8505.90.8000, HTSUS, which provides for "Electromagnets;…; parts thereof: Other, including parts: Other." The rate of duty will be 1.3 percent ad valorem.
The body is designed to handle the coolant. It is comprised of a thimble-like steel top containing little magnets with three copper tubes extending out. The coil head receives electrical impulses from a control apparatus which in turn causes the magnets in the body to move and control the flow of coolant.
You propose classification of the body under subheading 8418.99.8060, HTSUS, which provides for other parts of refrigerators, freezers and other refrigerating or freezing equipment. However, we find that the body is a complete valve in and of itself although imported without an actuator. Valves are specifically provided for in heading 8481, HTSUS.
The applicable subheading for the body will be 8481.80.9050, HTSUS, which provides for other taps, cocks, valves and similar appliances. The rate of duty will be 2 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 ruling, contact National Import Specialist Kenneth T. Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division