CLA-2-39:RR:NC:SP:221 C86245
Mr. Moudood A. Aslam
Cristopia Energy Systems
165 Via Catarina
San Dimas, CA 91773
RE: The tariff classification of thermal energy storage nodules
from France.
Dear Mr. Aslam:
In your letter dated April 6, 1998, you requested a tariff
classification ruling.
The samples submitted with your letter are identified as
latent heat storage nodules/balls for use in a latent heat
thermal energy storage tank. The energy storage system acts as a
back-up or auxiliary to a building air conditioning or process
refrigeration system. The hollow, spherical nodules are blow
molded from high density polyethylene. They are filled with a
eutectic salt solution phase change material (PCM) and then
sealed using an ultrasonic welding process. The balls are
available in three sizes: 33 mm, 96 mm, and 98 mm. The balls are
loaded into the tank with a heat transfer fluid. The fluid is
circulated around the balls at a temperature below the freezing
temperature of the PCM, causing crystallization of the PCM. The
liquid to solid transition allows energy to be stored. When
energy demand increases, the heat transfer fluid is circulated at
temperatures higher than the PCM fusion temperature, thus
allowing a controlled energy release.
The nodules are composite goods manufactured from materials
classifiable in different chapters of the Harmonized Tariff
Schedules. Therefore, classification must be in accord with
General Rule of Interpretation (GRI) 3. GRI 3(b) provides that
composite goods consisting of different materials or made up of
different components, which cannot be classified by reference to
GRI 3(a), shall be classified as if they consisted of the
material or component which gives them their essential character.
An essential character may be determined by the bulk, quantity,
weight, value, or by the role of a constituent material in
relation to the use of the goods. GRI 3(c) provides that goods
that cannot be classified under GRI 3(a) or 3(b) shall be
classified under the heading that occurs last in numerical order
among those which equally merit consideration. No single
component in the nodule imparts the essential character, so
classification will be according to GRI 3(c).
The applicable subheading for the latent heat storage
nodules will be 3926.90.9880, Harmonized Tariff Schedule of the
United States (HTS), which provides for other articles of
plastics, other. The rate of duty will be 5.3 percent ad
valorem.
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 Joan
Mazzola at 212-466-5580.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division