CLA-2-84:OT:RR:NC:N1:102
Ms. Jenae M. Swiech
Visteon Corporation
One Village Center Drive
Van Buren Township, MI 48111
RE: The tariff classification of a condenser for an automotive air-flow system of unspecified origin
Dear Ms. Swiech:
In your letter dated October 19, 2010 you requested a tariff classification ruling. Descriptive information and technical drawings were submitted.
The article in question is described as condenser utilized in an automotive vehicle as a heat exchange unit. The air conditioning (A/C) condenser, base part number 19E908, is representative of the condensers Visteon Corporation manufactures for automotive vehicles. The condenser is an aluminum (fin and tube) heat exchanger utilized by the automotive refrigerant system to maintain working temperatures of various systems requiring cooling, e.g. A/C, battery thermal system (BTM) and the power train electronic control (PEC) systems. These condensers compress refrigerant vapor by allowing ram air, or airflow from the radiator fan when the vehicle is not moving, to pass over fins and tubes to extract heat in order to condense or liquefy high pressure/high temperature refrigerant vapor.
The condenser serves multiple functions including that of supplying cooled air to the automotive A/C system. It also provides critical heat exchange and heat dissipation for the BTM and PEC systems for 2 mode hybrid electronic vehicles (HEV). As such the A/C or occupant comfort system may fail, yet redundancies built into the refrigeration system ensure that the condenser will continue to maintain essential operating temperature levels to the BTM and PEC systems. In this case, the condenser is not solely part of the A/C system. The condenser also functions as part of the front end airflow system.
In your request you indicate the condenser is described by headings 8415, 8419 and 8708, Harmonized Tariff Schedule of the United States (HTSUS), but aver that the condenser falls to be classified as part of a motor vehicle in HTSUS heading 8708 by application of the General Rules of Interpretation (GRI) and relevant section notes.
We concur with your understanding that the condenser, because of its standard tube and fin design, is not a heat exchanger of heading 8419, HTSUS. We also agree the condenser is, prima facie, provided for as a part of the motor vehicle in which it is ultimately used. However, we find that at GRI 2(a) the condenser is more specifically provided for in heading 8415, as a part of the vehicle’s air conditioning system. Although the actual use of the condenser after importation is to dissipate heat for the battery terminal (BTM) and electronic control (PEC) systems, in addition to dissipating heat for the vehicle’s air conditioning system, the condenser is nonetheless a good of the same class and kind of goods principally used as condensers in automotive air conditioning machines and falls to be classified in heading 8415, HTSUS.
The applicable subheading for the subject condenser will be 8415.90.8045, HTSUS, which provides for other parts of automotive air conditioners. The general rate of duty will be 1.4 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