CLA-2-74:OT:RR:NC:N1:116
Ms. Reina Okada
Flobal Corporation
Tatsunonishihonmachi Building 14th Floor
1-15-10, Nishihonmachi, Nishi-ku
Osaka, Japan 550-0005　
RE: The classification of insulated copper tubing from China
Dear Ms. Okada:
In your letter dated April 20, 2023, you requested a classification determination.
The products under consideration are identified as insulated copper air conditioning (AC) evaporator coils consisting of a refined copper pipe/tube that is covered with polyethylene (PE) pipe insulation. According to your submission, the coils are used to connect the indoor and outdoor units and to circulate refrigerant in mini split air conditioning systems. The copper tubing is imported in diameters of 6.35 mm, (1/4”), 9.52 mm (3/8”), 12.7 mm (1/2”) or 15.88 mm (5/8”) and measures 20 m in length.
You suggest that this product may be classifiable in 8415.90.8025, 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: Air conditioning evaporator coils. We disagree. The product is not identifiable as suitable for use solely or principally with air conditioning machines or systems. The various part numbers vary in diameter size, and measure 20 m in length, which can be cut to size depending on the needs of the consumer, similar to New York ruling L89345, dated February 3, 2006.
The applicable subheading for the insulated copper AC evaporator coils will be 7411.10.1090, HTSUS, which provides for copper tubes and pipes, of refined copper, seamless, other. The rate of duty will be 1.5 percent ad valorem.
Please be advised that the insulated copper tubing may be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce (ITA) and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). General information regarding the ITA and AD/CVD can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties. The ITA’s “Guide on How to File for an Antidumping/Countervailing Duty Scope Ruling Request” is available at https://enforcement.trade.gov/scope/Request-Scope-Ruling.pdf.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7411.10.1090, 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 7411.10.1090, 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.
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 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 Angelia Amerson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division