CLA-2-84:OT:RR:NC:N1:102
Mr. Jacob McGraw
Valeo North America Inc.
3620 Symmes Road
Hamilton, OH 45015
RE: The tariff classification of an electric heater used in an automobile HVAC unit.
Dear Mr. McGraw:
In your letter dated August 1, 2017 you requested a tariff classification ruling. Technical drawings were provided.
The product in question is an electric powered heater used in a HVAC unit of an automobile, in which the automobile uses electricity as it's primary source of power. Once installed, the HVAC unit’s fan blows air through the fins of the heater. The air is then heated and continues to flow into the passenger section of the vehicle. The heater consists of aluminum fins, a plastic housing and electrical components.
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes.
The requested classification of subheading 8516.29.0090 mentioned in your letter applies specifically to an electric space heating apparatus. As this item is a part of an automotive HVAC system, it would be excluded from heading 8516.
Heading 8415 specifically provides for HVAC units that change temperature and humidity and parts thereof. In this instance, the subject heaters, housed in the HVAC unit, are integral components of the HVAC unit. Therefore, in accordance with GRI 1, the applicable subheading for the electric powered heaters will be 8415.90.8045, HTSUS, which provides for other parts of automotive air conditioners. The general rate of duty will be 1.4 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