Base
B843711997-05-09New YorkClassification

The tariff classification of air conditioners and indirect fired heaters from Canada.

U.S. Customs and Border Protection · CROSS Database · 3 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-03 · Updates monthly

Summary

The tariff classification of air conditioners and indirect fired heaters from Canada.

Ruling Text

NY B84371 May 9, 1997 CLA-2-84:RR:NC:1:104 B84371 CATEGORY: Classification TARIFF NO.: 8415.82.0010; 8415.82.0020; 7322.90.0015 Mr. D.E. Gouveia World Wide Customs Brokers Ltd. P.O. Box 2338, Station M Calgary, Alberta, Canada T2P 2M6 RE: The tariff classification of air conditioners and indirect fired heaters from Canada. Dear Mr. Gouveia: In your letter dated April 11, 1997 on behalf of Engineered Air, Division of Airtex Manufacturing Partnership of Calgary, Alberta you requested a tariff classification ruling. The Series DJ and DJE indirect fired heaters are natural gas (propane) fired heaters incorporating a motor-driven blower. The DJ units have two pass heat exchangers with the standard 2.5:1 turndown burner or the optional 15:1 high turndown burner. The DJE features a three pass configuration equipped with a 15:1 burner. All units come with integral control panels. The Series DG indirect fired heaters are gas, propane, oil or combination indirect fired heaters incorporating a motor driven blower, burner assembly, heat exchanger and integral control panel. The Series FW packaged air conditioners are self-contained roof top units. They are air cooling units designed primarily for changing the temperature, i.e. cooling, without having a separate control for regulating humidity. Applications include large office buildings, shopping malls etc. The Series FW/DG Heat/Cool units are presented as a packaged entity comprised of a FW air conditioning unit combined with a DG heater for complete heating, air conditioning and ventilation. The Series UPW water-cooled air conditioners are also self-contained packaged units. While they can be used inside, approximately ninety percent of their applications are as roof top units. UPW's lend themselves to small office buildings, commercial retail space and food service areas where the use of air-cooled equipment is not feasible. The applicable subheading for the indirect fired heaters, Series DJ and DG, will be 7322.90.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel: other, including parts. The rate of duty will be 1.7 percent. The applicable subheading for the Series W and UPW packaged air conditioners, as well as the Series FW/DG heat/cool units, will be 8415.82.00, HTS, 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: other, incorporating a refrigerating unit. The rate of duty will be 2.2 percent. For statistical purposes, the Series W and UPW should be reported under 8415.82.0010 and the FW/DG heat/cool units under 8415.82.0020. 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 Robert Losche at 212-466-5670. Sincerely, Robert Swierupski Chief, Metals and Machinery Branch National Commodity Specialist Division