The tariff classification of an air conditioner sleeve and grilles from China

NY L88651 December 1, 2005 CLA-2-84:RR:NC:1:120 L88651 CATEGORY: Classification TARIFF NO.: 8415.90.8085 Ms. Rita Wenzel LG Electronics U.S.A., Inc. 910 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of an air conditioner sleeve and grilles from China Dear Ms. Wenzel: In your letter dated November 10, 2005 you requested a tariff classification ruling. While through-the-wall air conditioners function in the same manner as window air conditioners, they differ in that they fit through a hole in the wall and are generally rear-vented. The items in question, i.e., a sleeve and two architecture grilles are dedicated for use with through-the-wall air conditioners. Without a sleeve and an appropriate grille, the through-the-wall air conditioner’s capacity and efficiency will be reduced resulting in the unit’s failure to operate properly. Sleeve/Model #8370 supports and secures a through-the-wall air conditioner in the wall. It is manufactured from rolled steel. A sleeve is composed of the following components: a lower sleeve, an upper sleeve, two cover panels, a rear grille and the appropriate hardware needed to assemble the sleeve (14 washer screws and 4 screws). This particular sleeve weighs 30.9 lbs. (net/unpacked) and measures 2 inches H x 16.7 inches D x 25.8 inches W (net/unpacked). In addition to protecting the air conditioner’s components, architectural grilles minimize air recirculation and improve the appearance of a building’s exterior. These grilles can also be used as replacements for the sleeve’s rear grille according to the customer’s color/appearance specifications. Architecture grilles/Models #95100 and #95102 are manufactured from extruded aluminum plates. The grilles weigh 3.1 lbs. (net/unpacked) and measure 1 inch H x 15.3 inches D x 26 inches W (net/unpacked). The applicable subheading for the sleeve/Model # 8370 and the architecture grilles/Models #95100 and #95102 will be 8415.90.8085, Harmonized Tariff Schedule of the United States (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; parts thereof: Parts: Other…Other: Other. The 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Denise Faingar at 646-733-3010. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division