The tariff classification of HVAC coils for air conditioning machines from various countries

N138136 January 13, 2011 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8415.90.8025, 8415.90.8085 Ms. Denise Stinson Transitair Systems 27 Bank Street Hornell, NY 14843 RE: The tariff classification of HVAC coils for air conditioning machines from various countries Dear Ms. Stinson: In your letter dated December 14, 2010 you requested a tariff classification ruling. The articles in question are described as HVAC coils for use in the manufacture of railcar air conditioning units. You indicate that the coils are comprised of a stainless steel frame, copper tubing and copper fins. You do not indicate if the HVAC coils are principally used as condenser coils or as evaporator coils within the air conditioning system. The applicable subheading for the coils, if principally used as evaporator coils, will be 8415.90.8025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for air conditioning evaporator coils. The general rate of duty will be 1.4 percent ad valorem. The applicable subheading for the coils, if principally used as condenser coils, will be 8415.90.8085, HTSUS, which provides for other parts of air conditioning machines. The general 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 Kenneth T. Brock at (646) 733-3009. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division