The tariff classification of condenser coil assembly from United Arab Emirates

NY R02106 June 20, 2005 CLA-2-84:RR:NC:N1:120 R02106 CATEGORY: Classification TARIFF NO.: 8418.99.8005 Mr. James Reynolds John A. Steer Company 539 Dunksferry Road Bensalem, Pa. 19020-5908 RE: The tariff classification of condenser coil assembly from United Arab Emirates Dear Mr. Reynolds: In your letter dated June 9, 2005 you requested a tariff classification ruling on behalf of your client National Refrigeration and Air Conditioning Products, Inc. The merchandise under consideration is a condenser coil assembly made of a finned coil-type condenser (heat exchanger) including a fan and an air conditioning motor. The motor output is 5 watts. You indicate this unit is principally used in refrigeration applications. The motor and fan are imported to the United Arab Emirates (UAE) from Italy or Hungary for assembly with the UAE manufactured condenser resulting in a change in tariff classification. Thus, the country of origin of the condenser coil assembly is the UAE; last country where the substantial transformation occurred. The applicable subheading for the condenser coil assembly will be 8418.99.8005, Harmonized Tariff Schedule of the United States (HTS), which provides for Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of Heading 8415; parts thereof: Parts: Other: Other: Refrigeration condensing units: not exceeding 746 watts. The rate of duty will be free. 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 Denise Faingar at 646-733-3010. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division