CLA-2-84:OT:RR:NC:N1:103
Brian D. Bono
Savino Del Bene USA Inc.
575 Forest Parkway
Atlanta, GA 30349
RE: The tariff classification of a roof mounted hydraulic oil cooler from Italy
Dear Mr. Bono:
In your letter dated October 1, 2021, you requested a tariff classification ruling on behalf of your client, FAE USA Inc.
The item under consideration is a Universal Hydraulic Oil Cooler, part number 600000416. The roof mounted hydraulic oil cooler provides additional cooling of hydraulic oil and can be installed either in front or behind the original oil cooler in a skid steer. The unit measures 31 inches long by 30 inches wide by 16 inches tall and weighs 220 pounds. It includes an oil cooler core, protective box, inlet and outlet ports, electric fan, fan controller, temperature sensor, and miscellaneous hardware. The oil cooler core is made of brazed aluminum and plate-fins. The unit cools hydraulic oil that is shared between the skid steer and mulcher attachment to prevent overheating.
You state in your submission that the Universal Hydraulic Oil Cooler is classifiable as a forestry machine part under subheading 8436.99.0020, Harmonized Tariff Schedule of the United States (“HTSUS”). However, you explain the unit is used as an accessory to supplement the existing cooling system in a skid steer. Since the Universal Hydraulic Oil Cooler is not a part of a forestry machine but an accessory to a skid steer, it cannot be classified as a part in heading 8436, HTSUS. In operation, the hydraulic oil moves continuously into the inlet port and circulates through the oil cooler core before exiting the outlet port. The cooling fans are activated once the oil reaches a set temperature. As such, the unit functions as an air-cooled heat exchanger that transfers heat from a process fluid to ambient air.
The applicable subheading for the Universal Hydraulic Oil Cooler will be 8419.50.1000, HTSUS, which provides for “Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof: Heat exchange units: Brazed aluminum plate-fin heat exchangers.” The rate of duty will be 4.2 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 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 Huang at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division