CLA-2-73:OT:RR:NC:N1:121
Ms. Erica M. Fritz
Compliance Manager
GHY USA Inc.
572 South Fifth Street
Pembina, North Dakota 58271
RE: The tariff classification of fan columns from Canada
Dear Ms. Fritz:
In your letter dated March 29, 2017, you requested a tariff classification ruling.
The products under consideration are fan columns used with commercial underfloor air systems. The fan columns comprise heating and/or cooling coils, a motor-driven fan, a variable frequency drive, filters, dampers and a drain pan that are installed in an insulated steel cabinet. Additionally, each fan column has a nameplate that identifies the model number, performance, etc.
You indicate that the fan columns are imported in three different variations: models PFC-XXX comprise only cooling coils, models PFC-XXX_H comprise only heating coils, and models PFC-XXX_HC comprise both heating and cooling coils. Additionally, each model comes in seven different airflow capacities measured in cubic feet per minute (CFM). For example, model PFC-100 includes only cooling coils and has a max air flow of 10,000 CFM; model PFC-150_H includes only heating coils and has a max airflow of 15,000 CFM; and model PFC-25_HC includes both heating and cooling coils and has a max airflow of 2,500 CFM.
The applicable subheading for models PFC-XXX_H, which comprise only heating coils, and models PFC-XXX_HC, which comprise both heating and cooling coils, will be 7322.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air)… of iron or steel, other, including parts, hot air distributors, not electrically heated, incorporating a motor-driven fan or blower. The general rate of duty is free.
Fan columns, models PFC-XXX, are said to complete sensible cooling, but are not intended to control humidity. As such, the applicable subheading for models PFC-XXX, will be subheading 8419.89.9540, HTSUS, which provides for machinery… for the treatment of materials by a process involving a change of temperature such as… drying… cooling…: Other machinery…: Other: designed for cooling: Other. The general 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 https://hts.usitc.gov/current.
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 Barbara Kaiser at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division