CLA-2-84:OT:RR:NC:N1:102
Ms. Natividad Castaneda
Danby Products Ltd.
5070 Whitelaw Road
Guelph, Canada N1H 6Z9
RE: The tariff classification of a portable air conditioner from China.
Dear Ms. Castaneda:
In your letter dated November 6, 2013 you requested a tariff classification ruling.
The item under consideration is the Idylis® Portable Air Conditioner, product number 530393. This 13,000 BTU (3.81 kW) self-contained air conditioning unit is designed for year round use and includes a valve for the reversal of the cooling/heating cycle.
The applicable subheading for the Idylis® Portable Air Conditioner will be 8415.81.0110, Harmonized Tariff Schedule of the United States (HTSUS), 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; parts thereof, other, except parts, incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps), self-contained, not exceeding 17.58 kW per hour. The rate of duty will be 1 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 J. Sheridan at (646) 733-3012.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division