CLA-2-84:OT:RR:NC:N1:102

Mr. Natividad Castaneda
Danby Products Ltd.
5070 Whitelaw Road
Guelph, Ontario 45840
Canada

RE: The tariff classification of split air conditioner systems from China.

Dear Mr. Castaneda:

In your letter dated February 22, 2017 you requested a tariff classification ruling. Technical information was provided.

The products you intend to import are described as split air conditioners systems that use a heat pump. The product codes are DAS090BAHWDB, DA180BAHWDB, and DAS240BAHWDB. All three systems have dehumidification capabilities and have an output of less than 17.58 kW per hour. The systems consist of an outdoor and indoor unit and feature a heat pump that includes a reversing valve used to change the flow of refrigerant. The reversing valve allows for the unit to change between cooling and heating cycles.

The applicable subheading for the three types of split air conditioner systems, product codes DAS090BAHWDB, DA180BAHWDB, and DAS240BAHWDB will be 8415.10.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for split air conditioning machines, . . . : Other, except parts; incorporating a refrigerating unit and a valve for reversal of the cooling/heating cycle (reversible heat pumps); Other. 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 the World Wide Web at https://hts.usitc.gov/current.

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,

Steven A. Mack
Director
National Commodity Specialist Division