The tariff classification of a dryer and a coil from China

N355980 December 11, 2025 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8421.29.0065; 8415.90.8025 Andrew Beard Victory Climate Systems LLC 8912 South Freeway Fort Worth, TX 76140 RE: The tariff classification of a dryer and a coil from China Dear Mr. Beard: In your letter dated November 12, 2025, you requested a tariff classification ruling. Descriptive information was provided with your submission. The receiver dryer is described as a steel capsule filter that captures moisture once installed into the lines of an air conditioning system. The cylindrical dryer consists of desiccant material positioned between two steel plates and filter material. The filter also features three plastic caps located on its inlet and outlet. The caps protect the filter from contamination. The aluminum coil is referred to as an evaporator coil. The rectangular shaped coil is intended to interconnect with an inlet manifold and an expansion valve that completes a system that heats and cools spaces within utility trucks, ambulances, cranes, and similar vehicles. The applicable subheading for the receiver dryer 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 general rate of duty will be free. The applicable subheading for the aluminum coil will be 8415.90.8025, HTSUS, which provides for 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; parts thereof: Parts: Other: Air conditioning evaporator coils. The general rate of duty will be 1.4 percent ad valorem. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on the Trade Remedy/IEEPA page at https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Martinez at sandra.martinez@cbp.dhs.gov. Sincerely, (for) Deborah Marinucci Designated Official Performing the Duties of the Division Director National Commodity Specialist Division