The tariff classification of a heat sink from China.

N293525 February 16, 2018 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8415.90.8085 Mr. Lan Chao C&C Customs Brokerage Inc. 911 S. La Cienega Blvd. Suite 210 Inglewood, CA 90301 RE: The tariff classification of a heat sink from China. Dear Mr. Chao: In your letter dated January 18, 2018 on Precision Manufacturing Inc. you requested a tariff classification ruling. Pictures were included in your submission. The item under consideration is a single layered heat sink that consists of micro-channels and is made of aluminum material. Based on the illustrations submitted, the heat sink is physically configurged to be used as a condenser, which is a component used in an air conditioning system. Upon importation, inlet and outlet tubes will be connected to the heat sink to become a condenser that removes heat and condenses refrigerant vapor to liquid. The applicable subheading for the single layered heat sink will be 8415.90.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of other 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. 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 the 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 Sandra Martinez at Sandra.martinez@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division