The tariff classification of a HVAC frame from the Czech Republic and India

N153582 April 1, 2011 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8415.90.4000 Ms. Denise Stinson Transitair Systems, LLC 27 Bank Street Hornell, NY 14843 RE: The tariff classification of a HVAC frame from the Czech Republic and India Dear Ms. Stinson: In your letter dated March 14, 2011 you requested a tariff classification ruling. Descriptive literature and illustrations were included with your submission. The item under consideration is described as a Heating, Ventilating and Air Conditioning (HVAC) frame. This stainless steel frame is rectangular in shape and is an integral part of an HVAC unit for a railcar. You indicate that after importation other components (evaporator, compressor, condenser, etc.) will be assembled onto the frame and become a complete HVAC unit. The primary function of this part is to provide the structural framework for the unit as well as hold the components that make up the HVAC unit. The applicable subheading for the HVAC frame will be 8415.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of air conditioning machines, chassis, chassis bases and outer cabinets. 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 Kenneth T. Brock at (646) 733-3009. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division