CLA-2-73:OT:RR:NC:N1:113
Mr. Oktay Kilci
Mutlu Incorporated
732 Spooner Road
Virginia Beach, Virginia 23462
RE: The tariff classification of Return Air Filter Grilles from China
Dear Mr. Kilci:
In your letter dated August 8, 2020, you requested a tariff classification ruling for Return Air Filter Grilles. Pictures of the subject grilles were submitted for our review.
The articles under consideration are described as Steel Return Air Filter Grilles that feature a frame with corners that are riveted. You indicated that the return air grill has a stamped face that is removable or a fixed hinged. The face has latches to lock the grille in place. You stated that “A return air grill connects to ductwork (wall or ceiling) that allows air to return to any cooling or heating system. The openings that connect to ducts and other spaces for the returning air are normally covered with grillwork.”
In your request, you suggest that the Return Air Filter Grilles should be classified under subheading 8415.90.8085, 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: other: other: other. However, this item is not an integral component of the Heating, Ventilation and Air Conditioning (HVAC) Unit and therefore, the air filter grille would not be classified within heading 8415, HTSUS, as a part.
The applicable subheading for the Return Air Filter Grilles will be 7326.90.8688, HTSUS, which provides for other articles of iron or steel, other, other…other. The rate of duty will be 2.9 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7326.90.8688, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7326.90.8688, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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