CLA-2-84:OT:RR:NC:N1:102

Mr. Rudy Salinas
H&K International
2200 Skyline Drive
Mesquite, TX 75149

RE: The tariff classification of refrigeration condensing units from Canada.

Dear Mr. Salinas:

In your letter dated May 6, 2013 you requested a tariff classification ruling.

The products you plan to import are described as condensing units. You indicate that these units are used to condensate refrigerant within your custom made commercial refrigerators and freezers and have an output ranging from 120 to 240 Watts.

The applicable subheading for the refrigerator condensing units will be 8418.99.8005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps, other than the air conditioning machines of heading 8415; parts thereof, parts, other, other, refrigeration condensing units, not exceeding 746 W. The general rate of duty is free.

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 the National Import Specialist at (646) 733-3009.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division