CLA-2-84:OT:RR:NC:N1:102
Al Moon
Danfoss, LLC
11655 Crossroads Circle
Baltimore, MD 21220
RE: The tariff classification of a distributer and valve assembly from Mexico.
Dear Mr. Moon:
In your letter dated November 10, 2015, you requested a tariff classification ruling. Descriptive literature and samples were included. The samples are being returned.
You intend to import an assembly that consists of an aluminum distributor with aluminum feeder tubes and a brass and copper Thermostatic Expansion Valve (TXV), part numbers 119F7417 and 119F7289. The distributor with the feeder tubes is joined to the TXV by fastening a nut to the TXV and together, the assembly controls the distribution of refrigerant to the sections of the evaporator coil circuit. The distributer with the feeder tubes distributes the refrigerant to the individual sections of the evaporator coil circuit and depending on the part number, may include 2 to 22 feeder tubes that measure from 8 to 44 inches. The TXV consists of a valve and a thermostatic element.
In your letter, you suggest the assembly be classified as a part of an air conditioning system under subheading 8415.90.8045, Harmonized Tariff Schedule of the United States (HTSUS).
The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes.
Legal Note 3 to Section XVI states that unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.
Valves, classified under Heading 8481, HTSUS, regulate or control the pressure and flow velocity of liquids. The principal function of the assembly is to control the distribution of refrigerant. Thus, in accordance with Note 3 to Section XVI, the applicable subheading for the assembly that consists of a distributor with aluminum feeder tubes and a Thermostatic Expansion Valve, imported together, (part numbers 119F7417 and 119F7289), will be subheading 8481.80.9015, HTSUS, which provides for Regulator valves, self-operating, for controlling variables such as temperature, pressure, flow and liquid level. The general duty rate is 2 percent ad valorem.
You also indicate in your request that the items may be imported separately. The applicable subheading for the aluminum distributor with aluminum feeder tubes will be subheading 8415.90.8085, HTSUS, which provides for Parts of Air Conditioning Machines; Other; Other; Other. The general rate of duty is 1.4 percent ad valorem.
The applicable subheading for the Thermostatic Expansion Valve (TXV) when imported separately will be subheading 8481.80.9015, HTSUS, which provides for Regulator valves, self-operating, for controlling variables such as temperature, pressure, flow and liquid level. The general duty rate is 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 Sandra Martinez at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division