CLA-2-84:OT:RR:NC:N1:102
Andrew Beard
Victory Climate Systems LLC
8912 South Freeway
Fort Worth, TX 76140
RE: The tariff classification of a dryer and a coil from China
Dear Mr. Beard:
In your letter dated November 12, 2025, you requested a tariff classification ruling. Descriptive information
was provided with your submission.
The receiver dryer is described as a steel capsule filter that captures moisture once installed into the lines of
an air conditioning system. The cylindrical dryer consists of desiccant material positioned between two steel
plates and filter material. The filter also features three plastic caps located on its inlet and outlet. The caps
protect the filter from contamination.
The aluminum coil is referred to as an evaporator coil. The rectangular shaped coil is intended to interconnect
with an inlet manifold and an expansion valve that completes a system that heats and cools spaces within
utility trucks, ambulances, cranes, and similar vehicles.
The applicable subheading for the receiver dryer will be 8421.29.0065, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for Centrifuges, including centrifugal dryers; filtering or purifying
machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus
for liquids: Other: Other: Other: Other. The general rate of duty will be free.
The applicable subheading for the aluminum coil will be 8415.90.8025, 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:
Parts: Other: Air conditioning evaporator coils. The general rate of duty will be 1.4 percent ad valorem.
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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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,
(for)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division