CLA-2-76:OT:RR:NC:N1:113
Mr. Jeremy Ross Page
Page • Fura, P.C. 311 West Superior, Suite 306 Chicago, IL 60654
RE: The tariff classification of Receiver/Drier Flanges from Thailand
Dear Mr. Page:
In your letter dated February 19, 2020, on behalf of Keihin North America (KNA), Inc., you requested a tariff classification ruling on Receiver/Drier Flanges. A product description, photographs and diagrams of the subject flanges were provided for our review.
The product under consideration is described as a Receiver/Drier (R/D) Flange for incorporation into an automotive air conditioning compressor assembly. You stated in your letter that the R/D Flange “consists of a threaded (1.5 threads/mm g6) aluminum fitting that is engineered to specification for attachment to the condenser in a vehicle air conditioner (A/C) system…the R/D Flange may only be used in an automotive A/C system.” The part numbers associated with this part will vary over time as KNA applies an intelligent numbering system based on the make and model of the vehicle for which the flange has been designed. You indicated that “The R/D Flange is specially threaded and shaped to be brazed to each receiver drier that houses the desiccant bag and filter within a condenser assembly. The R/D Flange is installed through brazing to the receiver drier tank on one end so that the threads are available to the cap which securely fastens to the flange, creating a leak-proof seal for proper operation.”
The receiver drier removes moisture and debris from the refrigerant cooler prior to flowing towards the evaporator where it will change from liquid to gas during the heat exchange cycle in an AC system. The R/D Flange provides the access point to the receiver drier and completes the function of the condenser in the vehicle air conditioning process. It functions as a conduit for high pressure, high temperature gas that must be filtered and dried during the closed loop HVAC process that occurs between the condenser and the evaporator. After importation, the R/D Flange is permanently attached to the receiver drier tank through a brazing operation completed as part of the condenser manufacturing process.
In your letter, you suggest that the R/D Flange should be classified in subheading 8415.90.8045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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; parts thereof: parts: other: other: of automotive air conditioner. We disagree, as the R/D Flange is more specifically used with a tank that does not control temperature and humidity in a closed space, but instead houses a desiccant bag and filter that removes moisture and debris from fluid. Therefore, since the tank does not meet the terms of heading 8415, the R/D Flange is excluded from consideration under heading 8415, HTSUS.
Consideration was given to possible classification in heading 7609, HTSUS, which provides for aluminum pipe and tube fittings. The provisions of the Explanatory Notes (ENs) to headings 73.07 and 74.12 apply, mutatis mutandis, to this heading. The ENs to heading 73.07 state “[t]his heading covers fittings of iron or steel, mainly used for connecting the bores of two tubes together, or for connecting a tube to some other apparatus, or for closing the tube aperture.” The article in question is described as a Receiver/Drier Flange and connects to a cap on one end and a tank on the other end. The article does not function as a pipe fitting because it connects to a cap on one end and connects to a tank on the other end. As it is not connecting the bores of two pipes, tubes, or hoses, nor is it connecting a pipe or tube to any apparatus, nor is it acting as the cap itself, it would be excluded from pipe and tube fittings in headings 7307 and 7609, HTSUS.
The applicable subheading for the Receiver/Drier Flange will be 7616.99.5190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of aluminum, other, other, other, other, other, other. The rate of duty will be 2.5 percent ad valorem.
Articles classifiable under subheading 7616.99.5190, which are products of Thailand are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”.
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 Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division