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

Ms. Julie Vair
Expeditors Tradewin, LLC
1015 Third Avenue, 12th Floor
Seattle, WA 98104

RE: The tariff classification of heat exchanger fins from China.

Dear Ms. Vair:

In your letter dated July 11, 2017 on behalf of API Heat Transfer you requested a tariff classification ruling.

The articles under consideration are aluminum fins that will be assembled into a core of a heat exchange unit using a brazing process. The fins are constructed in a corrugated pattern and machined to a particular fin pitch tolerance. The articles are specifically designed to be used with a heat exchange unit that allows for one fluid to be enclosed in a chamber through which another fluid flows.

The applicable subheading for the aluminum fins will be 8419.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machinery, plant or laboratory equipment, whether or not lectrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature…; parts of heat exchange units. The rate of duty will be Free. 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