The tariff classification of evaporator units from Japan and Thailand

NY R03396 April 5, 2006 CLA-2-84:RR:NC:1:102 R03396 CATEGORY: Classification TARIFF NO.: 8415.90.8085 Ms. Stacy Anne Hallon Nippon Express USA 8065 Tristar Irving, Texas 75063 RE: The tariff classification of evaporator units from Japan and Thailand Dear Ms. Hallon: In your letter dated March 8, 2006 you requested a tariff classification ruling on behalf of your client Daikin A/C. The articles in question are described as indoor, concealed ceiling evaporator units, model number FXMQ30MVJU, for an air conditioning system. You indicate that the evaporators are designed for use with outdoor condensing units and function with a Variable Refrigerant Volume System (VRV-S) that continually controls the flow rate of refrigerant. Descriptive information was submitted. The applicable subheading for the evaporator unit will be 8415.90.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of air conditioning machines. 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