CLA-2-39:RR:NC:SP:221 K85937
Mr. Jason M. Waite
Alston & Bird LLP
601 Pennsylvania Avenue, N.W.
North Building, 10th Floor
Washington, D.C. 20004-2601
RE: The tariff classification of “E-Lite condenser pads” from China.
Dear Mr. Waite:
In your letter dated May 5, 2004, on behalf of East West Manufacturing LLC, you requested a tariff classification ruling.
The sample provided with your letter is described as an air conditioning condenser pad. The sample pad measures 24 inches by 24 inches and is available in approximately 30 sizes. The pads are composed of polyolefin plastic and are designed to be placed under an air conditioning condenser unit for support. The pads are molded and have rounded corners and a ribbed grid bottom.
You suggest classification in subheading 8415.90.8085, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of air conditioners. However, the pad is not a part of an air conditioner. Though the pad might be considered an accessory for an air conditioner, heading 8415 does not provide for accessories. We note that the literature submitted with your request describes these as equipment pads, and states that they are designed and manufactured to be used as bases for light, ground supported equipment such as air conditioning condensers, swimming pool filters and heat pumps.
You suggest in the alternative that the pads be classified as other household articles of plastics. The pads are used outdoors immediately outside the walls of a home in support of the home’s air conditioner.
The applicable subheading for the E-Lite pads will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles of plastics, other, other. The rate of duty will be 3.4 percent ad valorem.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division