CLA-2-87:OT:RR:NC:N2:206
Traci Hale
Nissan North America
1 Nissan Way Franklin, TN 37067
RE: The tariff classification of heat exchange units from China
Dear Ms. Hale:
In your letter dated May 8, 2024, you requested a tariff classification ruling for four items, a Radiator, Oil Cooler, Intercooler, and Heat Exchange Unit.
The articles under consideration are identified as an Engine Oil Cooler (Air-cooled), Part Number 213056GP0AEM, a Radiator, Part Number 214106MA1B, an Intercooler, Part Number 144616RC0B, and an EGR (Exhaust Gas Recirculation) Cooler (Liquid cooled), Part Number 147356VU0A. You state that function of the Engine Oil Cooler is to lower the temperature of the engine/transmission oils by using the surrounding air, which acts as a heat exchanger. The Radiator is the key component of the engine's cooling system, and it is used to reduce the temperature of engine coolant and to maintain it at an optimum level. The Intercooler's function is to cool the air that the turbocharger or supercharger has compressed before it enters the engine. The EGR Cooler dilutes the air-fuel mixture in the cylinder with cooled exhaust gas lowering the combustion temperature. This stops the engine from overheating and the lower temperatures improve the performance of hot components, like the cylinder head.
You described the main components and construction of the Engine Oil Cooler and the EGR Cooler as consisting of a cooler core, foam insulation, shroud, and a grommet. The Radiator and the Intercooler are described as being similar in construction and consisting of a radiator core, inlet and outlet tanks.
You suggested that these products all be classified in 8708.91, Harmonized Tariff Schedule of the United States (HTSUS), which provides for automotive radiators and parts thereof (or) as 8708.99, HTSUS, which provides for other automotive parts and accessories. In addition, you raised the possibility of classifying the engine oil cooler, radiator, intercooler, and EGR cooler in heading 8419, HTSUS, as a heat exchange unit.
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes.
Headquarters ruling H275146, dated September 6, 2018, defined a radiator by its generally accepted definition. It states, Radiator' is generally defined as a device through which hot air or liquid passes so that it may be cooled. All four of the products in this submission meet this definition. Since the subject articles are designed to function as radiators solely within automotive vehicles, they are explicitly excluded from Chapter 84 per note 1(g) to Chapter 84 which states, This chapter does not cover: Radiators for the articles of section XVII. Therefore, classification in 8419 is precluded.
Ruling H275146 continues, subheading 8708.99 more broadly and generally refers to other parts and accessories of vehicles of headings 8701 to 8705 and as such is a residual provision Basket' or residual provisions of HTSUS headings... are intended as a broad catch-all to encompass the classification of articles for which there is no more specifically applicable subheading. Since these articles are more specifically provided for in subheading of 8708.91, they are precluded from being classified in 8708.99.
The applicable subheading for the Engine Oil Cooler (Air-cooled), Part Number 213056GP0AEM, Radiator, Part Number 214106MA1B, Intercooler, Part Number 144616RC0B, and EGR Cooler, Part Number 147356VU0A will be 8708.91.5000, HTSUS, which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Radiators and parts thereof: Radiators: For other vehicles. The rate of duty will be 2.5% 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 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 Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division