CLA-2-84:OT:RR:NC:N1 102
Larissa Porto Reis de Andrade
Mobile Climate Control
7540 Jane Street Vaughan L4K 0A6 Canada
RE: The tariff classification of various hose assemblies from China
Dear Ms. Porto Reis de Andrade:
In your letter dated April 18, 2024, you requested a tariff classification ruling. Samples were submitted for our review and will be retained by our office as requested.
The products at issue are T27-6472 Refrigerant Hose Assembly 6, T27-6473 Refrigerant Hose Assembly 8, T27-6850 Refrigerant Hose Assembly 8, T27-6917 Refrigeration Hose Assembly 8, and T27-6920 Refrigeration Hose Assembly 8. The hose assemblies are refrigerant conduits and are composed of a neoprene rubber barrier reinforced with textile braid featuring a nitrile-based friction layer. The nitrile-based friction layer is bonded with a polyester braid and a chloro-butyl cover compound. The hose assemblies are measured to be used in an air conditioning system (AC) of a motor vehicle, and the ends of the hoses feature specially designed fittings that allow the hoses to connect directly with the inlets and outlets of air conditioning components, e.g., compressors, condensers, and the thermal expansion valve of the evaporator.
You suggest the classification of these hose assemblies in 4009.42.0050, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. While the products do include a rubber hose, the bent to shape steel fittings are more highly specialized than typical hose fittings. In addition, your documentation notes that the hoses in question are integral components of AC systems and are designed for the transport of refrigerants. As such, these hoses are precluded from classification in 4009.42.0050, HTSUS.
CBP previously classified similar hose assemblies within heading 8415, as a part of an AC system. See N306509, dated October 25, 2019. Accordingly, the applicable subheading for the hose assemblies (T27-6472 Refrigerant Hose Assembly 6, T27-6473 Refrigerant Hose Assembly 8, T27-6850 Refrigerant Hose Assembly 8, T27-6917 Refrigeration Hose Assembly 8, and T27-6920 Refrigeration Hose Assembly 8) will be 8415.90.8045, 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: Of automotive air conditioners. The general rate of duty is 1.4 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8415.90.8045, HTSUS, unless specifically excluded, are subject to an additional 15 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 8415.90.8045, 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/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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