CLA-2-84:OT:RR:NC:N1:102
Justin Han
S&H Customs Broker Inc.
13810 Cerritos Corporate Dr., Ste B Cerritos, CA 90703
RE: The tariff classification of an air handler unit from China
Dear Mr. Han:
In your letter dated May 26, 2023, you requested a tariff classification ruling.
The air handler unit in question is available in four model numbers: CAHi-24CNVR1-18, CAHi-36CNVR1-18, CAHi-48CNVR1-18, and CAHi-60CNVR1-18. The air handler unit dispenses temperature-controlled air and is designed to be paired with various outdoor units, including the outdoor units of N332381 (May 8, 2023). The air handler unit consists of a heat exchanger, expansion valve, and a blower.
The applicable subheading for the air handler unit, model numbers: CAHi-24CNVR1-18, CAHi-36CNVR1-18, CAHi-48CNVR1-18, and CAHi-60CNVR1-18, will be 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 thereof: Parts: Other: Other: Other. The rate of duty will be 1.4 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8415.90.8085, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8415.90.8085, 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.
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 Section 301 trade remedy, 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, https://www.cbp.gov/trade/remedies/301-certain-products-china
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 and Border Protection 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, please contact National Import Specialist Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division