CLA-2-84:OT:RR:NC:N1:102
Ms. Laura S. Rabinowitz
Kelley, Drye & Warren, LLP.
101 Park Avenue
New York, NY 10178
RE: The tariff classification of condensate pumps and electrical switches from China
Dear Ms. Rabinowitz:
In your letter dated October 9, 2018, on behalf of your client ReactorSeal LLC, you requested a tariff classification ruling. Samples were provided and are being returned to you.
The merchandise under consideration is identified in your letter as pumps and switches. The Mini-Aqua Pump, the Mini-Orange Pump and the Mini-White Pump are designed to displace condensate in ductless split air conditioner units. The condensate pumps are gravity fed pumps and use the reciprocating motion of a piston to create pressure and pump condensate to an outside drain.
The switches are referred to as magnetic reed switches and micro switches. The magnetic reed switches, part numbers 97632, 97637 and 9764, primarily consist of cables, a plug, reed contacts and an adapter. The micro switches, part numbers AguaGuard 1100 and AquaGuard 1200, primarily consist of a magnetic lever, a float, two stainless steel springs, three wires and metal contacts that can be manually actuated. In operation, the switches remain in an open position and once magnetically actuated, the electrical current in the thermostat circuit is interrupted. The switches can be plugged into an auxiliary pan or installed into the primary drain.
In your letter, you suggest that the pumps and switches be classified in subheading 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. However, we disagree, as pumps and electrical switches are specifically provided for elsewhere in Chapters 84 and 85.
“Parts” are classified in accordance with Note 2 to Section XVI which states that, subject to certain exclusions found in Note 1 to Section XVI, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules: (a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings…
In this instance, the pumps displace condensate and the switches make an electrical connection for the thermostat circuit. Pumps that displace fluid are provided for in heading 8413 and switches that complete electrical connections are provided for in heading 8536. Therefore, in accordance with Note 2(a) to Section XVI, the pumps and switches will be classified in their respective headings.
The applicable subheading for the Mini-Aqua Pump, the Mini-Orange Pump and the Mini-White Pump will be 8413.50.0090, HTSUS, which provides for Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; parts thereof: Other reciprocating positive displacement pumps: Other: Other. The general rate of duty will be Free.
The applicable subheading for the switches, part numbers 97632, 97637 and 9764, and part numbers AguaGuard 1100 and AquaGuard 1200, will be 8536.50.9065, HTSUS, which provides for Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches…), for a voltage not exceeding 1,000 V: Other switches: Other: Other: Other. The general rate of duty will be 0.6 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheadings 8413.50.0090 and 8536.50.9065, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheadings 8413.50.0090 and 8536.50.9065, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 the 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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division