CLA-2-84:OT:RR:NC:N1:102
Ms. Jane L. Taeger
Danfoss LLC
11655 Crossroads Circle
Baltimore, MD 21220
RE: The tariff classification of condenser coils from Mexico.
Dear Ms. Taeger:
In your letter dated February 5, 2016 you requested a tariff classification ruling.
The items under consideration are condenser coils, part numbers 021Z0119, 021Z0121 and 021Z0252. The condenser coils are used with air conditionering systems that cool computers in server rooms. As a component of the air conditioning system, the coils remove heat and condense refrigerant from vapor to liquid. It is said that the condenser coils can be customized in size and consist of a manifold, baffles, aluminum fins, an end cap, side plates and copper tubes.
The applicable subheading for the condenser coils, part numbers 021Z0119, 021Z0121 and 021Z0252 will be 8415.90.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts of 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. The rate of duty will be 1.4 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 Sandra Martinez at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division