The tariff classification of thermoelectric modules from Russia and the Ukraine Republic

NY 888686 August 24, 1993 CLA-2-84:S:N:N1:105 888686 CATEGORY: Classification TARIFF NO.: 8419.50.0080 Dr. Lester H. Vogt, Ph.D. 21205 Country Farm Lane Trabuco Canyon, CA 92679 RE: The tariff classification of thermoelectric modules from Russia and the Ukraine Republic Dear Dr. Vogt: In your letter dated July 21, 1993 you requested a tariff classification ruling. The thermoelectric devices you inquire about are small solid- state heat pumps that transfer heat from one side of the module to the other. Their operation is based on the Peltier effect: When a DC current is passed through the junction of two dissimilar metals, the junction cools or heats, depending on the direction of the current. Thermoelectric modules are used as cooling sources in portable refrigerators, air conditioners and electric devices such as integrated circuit package, and as heating sources in microscope hot stages and semiconductor testing devices. The applicable subheading for the thermoelectric modules will be 8419.50.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating . . . or cooling, other than machinery or plant of a kind used for domestic purposes: heat exchange units. The rate of duty will be 4.2 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport