CLA-2-84:OT:RR:E:NC:N1:106
Ms. Deborah Stern
Sandler, Travis & Rosenberg, PA
5200 Blue Lagoon Dr.
Suite 600
Miami, FL 33126
RE: The tariff classification of air and oil cooling heat exchangers from Germany.
Dear Ms. Stern:
In your letter dated April 2, 2009 you requested a tariff classification ruling on behalf of your client, Behr Industry America, L.P. Diagrams and descriptions were submitted with the request.
Three articles are in question. Part 82930 is made of cast iron with copper tubes and brass fins. Warm air from a diesel engine’s exhaust passes over and through the water cooled tubes and fins and is returned to the engine’s air intake. Part 66014 is made of brazed aluminum with fins, is designed for use with a marine diesel and also cools the exhaust to be returned to the engine’s intake. Part 82686 is made of stainless steel with a brazed copper core. Engine oil of a marine diesel engine and coolant enter from opposite ends of the device and pass through separate tubes in order to cool the engine oil which is then returned to the engine. The coolant is cooled in a separate radiator that is not a part of this device.
The applicable subheading for the heat exchangers 82930 and 82686 will be 8419.50.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as cooling…: heat exchange units: other. The rate of duty will be free. The applicable subheading for the heat exchanger 66014 will be 8419.50.1000, HTSUS, which provides for machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as cooling…: heat exchange units: brazed aluminum plate-fin heat exchangers. The rate of duty will be 4.2 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 Mark Palasek at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division