CLA-2 RR:TC:MM 958729 JAS
Mr. William H. Steere
Carrier Corporation
P.O. Box 4800
Syracuse, New York 13221
RE: NY 882222 Revoked; Heat Recovery Ventilator, Apparatus for Replacing Stale Air, Heat Exchanger, Motor-Driven Fan or Blower and Dehumidistat; Air Conditioning Machine, Heading 8415; Machine Having Individual Function Not Specified or
Included Elsewhere
Dear Mr. Steere:
In NY 882222, dated February 24, 1992, the Area Director of Customs, New York Seaport, advised you that three heat recovery ventilator models were classifiable as air conditioning machines, in subheading 8415.83.00, Harmonized Tariff Schedule of the United States (HTSUS).
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NY 882222 was published on January 3, 1996, in the Customs Bulletin, Volume 30, Number 1. No comments were received in response to this notice.
FACTS:
As described in NY 888222, the heat recovery ventilator models VA3A, VB5A and VC5A, consist of a polypropylene heat recovery core or heat exchanger that incorporates 2 motor-driven fans, a filter, and a dehumidistat control that allows the user to select the relative humidity level. This is residential apparatus that functions in connection with existing heating or air conditioning ductwork to evacuate stale air from a room and replace it with the same volume of fresh air. Heat from the exiting air is transferred to the heat exchanger. Simultaneously, fresh air drawn in from the outside - 2 -
passes through the filter to remove large airborne particles, then over the heat exchanger where it absorbs the same heat.
The provisions under consideration are as follows:
8414 Air or vacuum pumps, air or other gas compressors and fans; ***:
Fans:
8414.59 Other:
8414.59.60 Other...4.2 percent
* * * *
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;
parts thereof:
Other, except parts:
8415.83.00 Not incorporating a refrigerating unit...2 percent
* * * *
8421 ***; filtering or purifying machinery and apparatus for liquids or gases; parts thereof:
Filtering and purifying machinery and apparatus for gases:
8421.39 Other:
8421.39.80 Other...3.1 percent
* * * *
8479 Machines and mechanical appliances having individual functions,
not specified or included elsewhere in [chapter 84]; parts thereof:
Other machines and mechanical appliances:
- 3 -
8479.89 Other:
Electromechanical appliances with self-contained electric motor:
8479.89.65 Other...3.9 percent
ISSUE:
Whether heat recovery ventilators are air conditioning machines of heading 8415; whether they are provided for more specifically in any other heading of chapter 84 or 85.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.
The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the notes should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
Relevant ENs at p. 1163 state that fans of heading 84.14, whether or not fitted with motors, are designed either for delivering large volumes of air or other gases at relatively low temperatures or merely for creating a movement of surrounding air. The heading, however, excludes fans fitted with elements additional to their motors or housing (such as large dust separating cones, filters, cooling or heating elements and heat exchangers) if such elements give them the characteristics of more complex machines of other headings. These notes exclude the subject heat recovery ventilators.
Other ENs at pp. 1164 and 1165 state that heading 84.15 covers certain apparatus for maintaining required conditions of temperature and humidity in closed spaces. Machines of heading 84.15 must be equipped with a motor-driven fan or blower, and change both the temperature (a heating or cooling element or both) and - 4 -
the humidity (a humidifying or drying element or both) of air, these elements being presented together. The machines in issue do not change the temperature in a room. The heat exchanger maintains existing room temperature while the air is being
changed. The temperature of air entering the room may initially be lower until the heat is transferred, but this is incidental. The heat recovery ventilators are not air conditioning machines of heading 8415.
ENs at pp. 1181 and 1182 state that heading 84.21 covers filters and purifiers of all types. Filtering and purifying machinery for gases separate solid or liquid particles from gases, either to recover products of value, or to eliminate harmful materials. The heat recovery ventilators contain a filter but they are not principally used to filter or purify. This precludes heading 84.21 from consideration.
Finally, ENs at p. 1314 state that machines and mechanical appliances of heading 84.79 are those having individual functions which are not covered more specifically by any other heading in the HTSUS, and which cannot be classified in any other particular heading of the HTSUS since no other heading covers it by reference to its method of functioning, description or type, and no other heading covers it by its reference to its use or to the industry in which it is employed, or because it is a general purpose machine. The heat recovery ventilators in issue meet the description of machines of heading 84.79.
HOLDING:
The heat recovery ventilator models VA3A, VB5A and VC5A are provided for in heading 8479. They are classifiable in subheading 8479.89.65, HTSUS.
NY 882222, dated February 24, 1992, is hereby revoked. In accordance with 19 U.S.C. 1625(c)(1), this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to 19 U.S.C. 1625(c)(1) does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division