CLA-2-85:OT:RR:NC:N1:103
Jennifer Horvath
Braumiller Law Group, PLLC
5220 Spring Valley Road, Suite 200
Dallas, TX 75254
RE: The tariff classification of a cold plate from China
Dear Ms. Horvath:
In your letter dated May 1, 2025, you requested a tariff classification ruling on behalf of your client, XALT
Energy MI, LLC.
The merchandise under consideration is referred to as an aluminum cold plate, part number XP-119582, and
is described as a rectangular microchannel plate with manifolds. Coolant enters the first manifold, flows
through coolant channels in the microchannel plate, and exits via a second manifold. The cold plate is
installed directly against battery modules inside the XRANGE lithium-ion battery pack (a battery assembly
used in an electric vehicle) and connected to a circulating coolant circuit in the vehicle. As the coolant flows
through the cold plate, it removes thermal energy and carries it away from the battery assembly. While
referred to as a “cold plate,” it can also be used to warm a battery module by circulating a heated transfer
medium.
In your submission, you suggest that the cold plate is classifiable under subheading 8419.89.9540,
Harmonized Tariff Schedule of the United States (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: Other machinery, plant or equipment: Other: Other: Other:
Designed for cooling: Other.” We disagree. The subject cold plate is not a machine or system, but an
interface for a liquid coolant to absorb or supply heat within a heating/cooling circuit. As such, heading 8419
would not be appropriate.
Alternatively, you suggest the cold plate is classifiable as a part under subheading 8507.90, HTSUS.
According to your description, the cold plate is attached directly to the battery modules inside the XRANGE
lithium-ion battery pack, and the cold plate is only used with this battery assembly. As such, the applicable
subheading for the cold plate, part number XP-119582, will be 8507.90.8000, HTSUS, which provides for
“Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts
thereof: Parts: Other.” The general rate of duty will be 3.4% ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 8507.90.8000, HTSUS, listed above.
Effective May 3, 2025, Presidential proclamation 10908 imposed additional tariffs on certain automobile
parts. Additional duties on automobile parts of 25 percent are reflected in Chapter 99, heading 9903.94.05, as
provided in subdivision (g) of U.S. note 33 to this subchapter. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.94.05, in addition to subheading
8507.90.8000, HTSUS, listed above. Articles that are eligible for special tariff treatment under the United
States-Mexico-Canada Agreement (USMCA), other than automobile knock-down kits or parts compilations;
or are not parts of passenger vehicles (sedans, sport utility vehicles, crossover vehicles, minivans or cargo
vans) and light trucks, will not be subject to the additional ad valorem duties provided for in heading
9903.94.05. If your product is entered duty free as originating under the USMCA, you must report heading
9903.94.06, HTSUS, in addition to subheading 8507.90.8000, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. Your product falls within an excepted
subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.01.33, in addition to subheading 8507.90.8000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 8507.90.8000, 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., 9903.88.01,
in addition to subheading 8507.90.8000, 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, including
information on exclusions and their effective dates, 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/programs-administration/trade-remedies, respectively.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
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 Paul Huang at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division