CLA-2-38:OT:RR:NC:N3:140
Mr. Ryan Andre
1850 M Street NW, Suite 840
Washington, D.C., 20036
RE: The tariff classification of R-421A Refrigerant Blend from China
Dear Mr. Andre:
In your letter dated February 14, 2020, you requested a tariff classification ruling on behalf of your client, RMS of Georgia, LLC, d/b/a Choice Refrigerants.
Choice is importing the hydrofluorocarbon (“HFC”) refrigerant blend “R-421A” from China. R-421A is a refrigerant gas which is typically shipped as a compressed gas in ISO pressure tanks or smaller compressed gas cylinders. Chemically, R-421A is a blend, comprised of 42% by weight 1,1,1,2-tetrafluoroethane (CAS # 811-97-2), 58% by weight pentafluoroethane (CAS # 354-33-6, and a proprietary lubricant.
You state that R-421A is a proprietary formulation, “invented by Choice Refrigerants as a popular refrigerant used in residential, commercial and industrial air conditioning and refrigeration equipment in the U.S. as a substitute for the older refrigerant R-22, which has been phased out of production by the U.S. Environmental Protection Agency.” The product is sold under the “Choice® R-421A” trademark.
The applicable subheading for the R-421A Refrigerant Blend will be 3824.78.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Mixtures containing halogenated derivatives of methane, ethane or propane: Containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs): Hydrofluorocarbon refrigerant blends specified in
statistical note 2 to this chapter. The rate of duty will be 3.7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3824.78.0020, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3824.78.0020, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
The merchandise in question may be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency (EPA). Information on the TSCA can be obtained by contacting the EPA at Document Control Office (7407M), Office of Pollution Prevention and Toxics (OPPT), Environmental Protection Agency, 1200 Pennsylvania Avenue, N.W., Washington, D.C., 20460, by calling the Toxic Substances Control Act Hotline at (202) 554-1404, by e-mailing to [email protected], or by visiting their website at www.epa.gov.
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 Paul Hodgkiss at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division