CLA-2-84:OT:RR:NC:N1:102
Andy Lee
D&A Customs Services Inc.
152 W. Walnut Street, Suite 260 Gardena, CA 90248
RE: The tariff classification of a head unit from China
Dear Mr. Lee:
In your letter dated August 24, 2023, you requested a tariff classification ruling on behalf of your client, Devin Carpinelli Construction Inc.
The item in question is referred to as a head unit. This unit functions as the indoor unit of a mini split air conditioning system and connects to an outdoor condenser unit by means of copper pipes and wire. It is explained that based on the design of certain components, e.g., sensors, valves, and electrical equipment, the head unit can only connect to a specific outdoor unit, which will be imported separate from the head unit. The model number of the respective mini split air conditioning system is ZMSB-12HVT110-US. The head unit primarily consists of an outer frame, a filter, an evaporator, a fan, motors, printed circuit boards, a vane assembly, a sensor, insulation, and a drainage hose. In use, the head unit blows cold or warm air into a room or designated space of a dwelling.
The applicable subheading for the the head unit will be 8415.90.8065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated; parts thereof: Other: Other: Of heat pumps. The rate of duty will be 1.4 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8415.90.8065, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8415.90.8065, 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.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division