The tariff classification of Thermogain Heat Pipes from Canada

N073255 September 16, 2009 CLA-2-76:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7616.99.5090 Mr. John Mulvhill UPS Supply Chain Solutions One UPS Way Champlain, NY 12919 RE: The tariff classification of Thermogain Heat Pipes from Canada Dear Mr. Mulvhill: In your first letter dated July 1, 2009, and your second letter with additional information dated August 20, 2009, on behalf of Innergytech Inc., you requested a tariff classification ruling on Thermogain Heat Pipes. Descriptive literature on the heat pipes was provided for our review. The Thermogain Heat Pipes are heat recovery components used in rooftop ventilation units. The submitted literature describes the heat pipes as “individually charged and sealed tube construction with integrally turned fins and no moving parts.” You stated that the Thermogain Heat Pipes are always installed to have half of their length in the supply air stream and other half in the exhaust air stream. This placement allows the pipe to recover heat from the hot air stream and transfer it to the cold air stream. The subject pipes are made of aluminum. You suggested classification for the Thermogain Heat Pipes under subheading 8419.50, Harmonized Tariff Schedule of the United States (HTSUS). The National Import Specialist that handles heading 8419, HTSUS, has stated that the device would not be considered a heat exchange of 8419, HTSUS, as there is no traversing parallel paths for the airflow. It is apparently warmed by exhaust air passing across it which then warms ambient air as it passes across, similar to a radiator. Therefore, the subject merchandise is classified under heading 7616, HTSUS, which provides for other articles of aluminum. The applicable subheading for the Thermogain Heat Pipes will be 7616.99.5090, HTSUS, which provides for other articles of aluminum, other, other, other, other, other, other. The rate of duty will be 2.5 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division