The tariff classification of filter driers from Mexico

N282033 January 18, 2017 CLA-2-84:OT:RR:NC:N1:405 CATEGORY: Classification TARIFF NO.: 8421.29.0065 Jane Taeger Danfoss LLC 11655 Crossroads Circle Baltimore, MD 21220 RE: The tariff classification of filter driers from Mexico Dear Ms. Taeger: In your letter dated December 12, 2016, you requested a tariff classification ruling. The products at issue are identified as Danfoss filter driers for refrigeration and air conditioning systems. The filter driers are intended for installation in the liquid lines of refrigeration and air conditioning systems, specifically between a given system’s condenser and evaporator. Liquid refrigerant from the condenser passes through the filter drier on its way to the evaporator. You indicate that there are several categories of Danfoss filter driers, identified as DCL, DMT, DMB, DCB, DCC, and DMC types. The different types of filter drier all operate in the same manner, however they differ in respect to the types of refrigerant they filter, and the temperature and size of the systems into which they are installed. The filter driers are designed to protect the refrigeration system from moisture, acids, and solid particles by trapping coarse particulate contaminants, copper shavings, and excess moisture that might be present in the liquid refrigerant. The filter driers incorporate a solid core that consists entirely of molecular sieve material, or a combination of molecular sieve and activated alumina (depending on the model). The solid core works in conjunction with a polyester mat to capture moisture and contaminants, as well as dirt particles larger than 25 microns. The solid cores incorporated into the filter driers at issue are similar to those described in New York Ruling Letter N236294, dated December 20, 2012. Additionally, the filter driers serve a function not unlike that of the receiver-dryer covered in New York Ruling Letter H87131, dated January 23, 2002. The applicable subheading for the Danfoss filter driers will be 8421.29.0065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for liquids: Other: Other: Other: Other. The rate of duty will be free. 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 https://hts.usitc.gov/current. 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 Evan Conceicao at evan.m.conceicao@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division