CLA-2 CO:R:C:M 953762 RFA
District Director of Customs
300 S. Ferry Street
Terminal Island
Los Angeles, CA 90731
RE: Protest No. 2704-92-104992; Air Coolers; Humidifiers;
Heading 8479; EN 84.15; EN 84.79; General Note B(4) to
Chapter 84; Spare Parts; Section XVI, note 2
Dear District Director:
The following is our decision regarding Protest No. 2704-
92-104992, which concerns the classification of air coolers under
the Harmonized Tariff Schedule of the United States (HTSUS). The
entry of the subject merchandise was liquidated on August 28,
1992. The protest was timely filed on November 24, 1992.
FACTS:
The merchandise, Celsius model WF-902 air cooler, is a
portable appliance which is used to cool and/or humidify air in
hot, dry climates such as is found in the southwestern United
States. The air cooler is powered by an electric motor and
contains a three-speed fan, a tank capable of holding 2.3 gallons
of cold water, and a filter pad. It draws room air in past the
cold water and through the filter pad, causing the temperature of
the air to drop due to evaporation. This process results in an
increase in the humidity of the air. The air cooler is capable
of cooling rooms up to 175 square feet in size.
The following spare parts for the air cooler were also
imported: panels, tops, covers, knobs, screens, mounts, keepers,
reliefs, floats, filter belts, fronts, plates, skirts, and
bottoms.
The air cooler was entered under subheading 8415.83.00,
HTSUS, as air conditioning machines in which humidity cannot be
separately regulated. The entry was liquidated under subheading
8479.89.10, HTSUS, as other electromechanical appliances with a
self-contained motor.
The spare parts were entered under subheading 8415.90.00,
HTSUS, as parts for air conditioning machines in which humidity
cannot be separately regulated. The entry was liquidated under
subheading 8479.90.40, HTSUS, as parts of articles of subheading
8479.89.10, HTSUS.
The subheadings under consideration are as follows:
8415: 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;. . .:
8415.83.00: [o]ther, except parts: [n]ot incorporating a
refrigerating unit. . .
8415.90.00: [p]arts. . . .
Goods classifiable under these provisions have a
general, column one rate of duty of 2.2 percent ad
valorem.
8479: Machinery and mechanical appliances having
individual functions, not specified or included
elsewhere in this chapter. . .:
8479.89.10: [o]ther machines and mechanical appliances:
[o]ther: [e]lectromechanical appliances with
self-contained electric motor: air
humidifiers or dehumidifiers. . .
Goods classifiable under this provision have a general,
column one rate of duty of 4.2 percent ad valorem.
8479.90.40 [p]arts: [o]f articles of 8479.89.10 . . .
Goods classifiable under this provision have a general,
column one rate of duty of 3.7 percent ad valorem.
ISSUE:
I. Whether the air cooler is classifiable as other air
conditioning machines, not incorporating a refrigerating unit or
as other electromechanical appliances with a self-contained motor
under the HTSUS?
II. Whether the parts are classifiable as parts of the air
cooler or in their respective headings?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the Customs Cooperation
Council's official interpretation of the HTSUS. While not
legally binding, the ENs provide a commentary on the scope of
each heading of the HTSUS and are generally indicative of the
proper interpretation of these headings. EN 84.15, page 1165,
states:
[t]his heading covers certain apparatus for maintaining
required conditions of temperature and humidity in
closed spaces. The machines may also comprise elements
for the purification of air.
* * *
The heading applies only to machines:
(1) Equipped with a motor-driven fan or blower, and
(2) Designed to change both the temperature (a heating
or cooling element or both) and the humidity (a
humidifying or drying element or both) of air, and
(3) For which the elements mentioned in (1) and (2)
are presented together.
The subject merchandise is powered by an electric motor
which contains a three-speed fan. The air cooler draws room air
in past the cold water and through the filter pad, causing the
temperature of the air to drop due to evaporation. This process
also results in an increase in the humidity of the air. Based
upon the above process, we find that the subject merchandise
meets the criteria set forth in EN 84.15. Therefore, it is
provided for under subheading 8415.83.00, HTSUS.
The port liquidated the air cooler under heading 8479,
HTSUS. General Note B(4) to Chapter 84 states: "Heading 84.79
covers machines and mechanical apparatus not covered by any
preceding heading of the Chapter." Based upon General Note B(4),
we find that classification under heading 8479, HTSUS, is
inappropriate, because the subject merchandise is specifically
provided for in heading 8415, HTSUS.
The other issue to be resolved is whether the spare parts
are classifiable as parts of air coolers or in their respective
headings. Section XVI, note 2 provides as follows:
parts of machines (not being parts of the articles of
heading No. 84.84, 85.44, 85.45, 85.46 or 85.47) are to
be classified according to the following rules:
(a) Parts which are goods included in any of the
headings of Chapter 84 and 85 (other than headings
No. 84.85 and 85.48) are in all cases to be
classified in their respective headings;
(b) Other parts, if suitable for use solely or
principally with a particular kind of machine, or
with a number of machines of the same heading
(including a machine of heading No. 84.79 or
85.43) are to be classified with the machines of
that kind. However, parts which are equally
suitable for use principally with the goods of
headings No. 85.17 and 85.25 to 85.28 are to be
classified in heading 85.17;
According to the information provided, the imported parts
(consisting of panels, tops, covers, knobs, screens, mounts,
keepers, reliefs, floats, filter belts, fronts, plates, skirts,
and bottoms) are designed specifically for use with the air
coolers. The parts meet the requirements of Section XVI, note
2(b), because they are being imported solely or principally for
use with the air coolers. Therefore, we find that the spare
parts are classifiable under subheading 8415.90.00.
HOLDING:
For the foregoing reasons, we find that the air cooler is
classifiable under subheading 8415.83.00, HTSUS, as other air
conditioning machines, not incorporating a refrigerating unit.
The spare parts are classifiable under subheading 8415.90.00,
HTSUS, as parts for air conditioning machines.
You should allow the protest in full. A copy of this
decision should be attached to Customs Form 19 and provided to
the protestant as part of the notice of action on the protest.
Sincerely,
John Durant, Director