CLA-2-84:RR:NC:1:104 J88683

Mr. M.J. Murphy
E & B International, Inc.
5353 E. Princess Anne Rd., Suite A
Norfolk, VA 23502

RE: The tariff classification of a refrigeration-type dehumidifier from England

Dear Mr. Murphy:

In your letter dated August 26, 2003 on behalf of Ebac Industrial Products, Inc. of Newport News, Virginia you requested a tariff classification ruling.

Literature has been provided for the Ebac BD80-XE Building Dryer and Dehumidifier, described as a refrigeration-type dehumidifier. The unit is marketed as dehumidification equipment for the professional water damage and carpet specialist. The BD80-XE features a rotary compressor, an hour meter (to keep track of usage), a condensate pump and “hot gas” defrosting as well as an integral handle and two wheels for mobility. The unit measures 34” in height, 17” in width and 26” in depth and has a15 gallon capacity at saturation.

The literature describes the unit’s principle of operation as follows: warm moist air is drawn by a fan across a cold coil which causes the water vapor to condense onto the coil and drop into a container or tray. The cold air is then passed over a heat exchanger where it is warmed before being passed back into the surrounding area.

The applicable subheading for the Ebac BD80-XE Building Dryer and Dehumidifier will be 8415.82.0160, Harmonized Tariff Schedule of the United States (HTS), which provides for 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: other, incorporating a refrigerating unit. The rate of duty will be 2.2 percent.

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 Robert Losche at 646-733-3011.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division