CLA-2 CO:R:C:G 084658 TLS
Mr. Fernando Zuniga
F. Zuniga, Inc.
P.O. Box 692
Laredo, Texas 78042-0692
RE: Automotive heater cores to be used with an automobile air
conditioner
Dear Mr. Zuniga:
You request a ruling on the proper classification of an
automobile heater core under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA). Your letter dated May 5,
1989 has been referred to our office for this purpose.
FACTS:
The automotive heater core is used in conjunction with an
air conditioning system in an automobile. The air system has the
capacity to both heat and cool the air temperature in the
automobile. The heater core distributes heat after it receives
hot water from the vehicle's radiator. It assists in
conditioning the air in the sense that it changes the air
temperature in the vehicle. The heater core also is used in
automobiles without air conditioning. It functions in the same
manner whether or not it is used with an air conditioning system.
ISSUE:
Under which of the following headings is the automotive
heater core properly classifiable:
1) 8416, HTSUSA, covering furnace burners for liquid fuels and
parts thereof;
2) 8415, HTSUSA, covering 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;
3) 8708, HTSUSA, covering parts and accessories of the motor
vehicles of headings 8701 to 8705.
-2-
LAW AND ANALYSIS:
The General Rules of Interpretation (GRIs) govern
classification of articles under the HTSUSA. GRI 1 requires that
classification be determined according to the terms of the
headings and any relative section or chapter notes.
Heading 8416 provides for a product that is a furnace burner
for liquid fuel or a part thereof. The heater core receives heat
from the a vehicle's radiator and distributes it. A radiator
used in a vehicle is not a furnace burner. Therefore, the heater
core is not a part of a furnace burner and is not classifiable
under heading 8416.
Heading 8415 provides for a product that is an air
conditioning machine, comprising a motor driven fan and elements
for changing the temperature and humidity, and parts thereof.
The automotive heater core functions with the automobile's air
conditioning system. It cannot be said to be part of the system,
however, because the heater core can function without an air
conditioner. Automobiles without air conditioning have heater
cores that function in the same manner as heater cores used in
automobiles with air conditioning. The automotive heater core is
not a part of an automotive air conditioner.
Heading 8708 provides for a product that is a part or
accessory of a motor vehicle of headings 8701 to 8705 (these
headings include tractors, vehicles primarily for the transport
of persons, vehicles primarily for the transport of goods, and
specialty vehicles such as fire engines, ambulances, cement
mixing trucks, etc.). The automotive heater core is used in
conjunction with a vehicle's engine and air conditioning system.
It is used in some of the vehicles covered by this heading, such
as vehicles primarily for the transport of persons and some
vehicles primarily for the transport of goods. It is a part of
the motor vehicles of headings 8703 and 8704.
HOLDING:
The automotive heater core is properly classified under
subheading 8708.99.5090, HTSUSA, as an other part of a motor
vehicle of headings 8703 and 8704.
Sincerely,
John Durant, Director