CLA-2-84:RR:NC:1:104 G84884
Mr. Kent Sunakoda
James J. Boyle & Company
2525 Corporate Place, #100
Monterey Park, CA 91754
RE: The tariff classification of a cryocooler unit from Japan
Dear Mr. Sunakoda:
In your letter dated November 24, 2000 on behalf of Aisin World Corporation of America you requested a tariff classification ruling.
The Model GR101 cryocooler unit is used to cool superconducting interference rejection filters in cellular and personal communication system (“PCS”) base stations. The complete unit is composed of four major components:
the coldhead which is comprised of a motor portion (includes motor, low and high pressure valves and housing) and a cooling accumulator (includes piston and housing). The coldhead contains unliquified helium gas (17 kg/cm2) that is compressed by the motor-activated piston, thus creating the extremely cold temperature (77K or –196 oC). Helium gas is circulated to and from the compressor via two pressure ports. The low pressure port receives helium gas from the compressor. The high pressure port sends helium gas back to the compressor.
the helium gas compressor which is used to compress helium gas for circulation within the cryocooler system. The compressor is a rotary unit with a power consumption 0.8 kilowatts (kW).
a set of flexible hoses which connect the coldhead and the compressor, thus allowing the transfer of helium gas back and forth between the two components via the low and high pressure ports. The flexible hoses, imported with fittings attached, are made of strengthened, metal-mesh reinforced plastic with a maximum burst pressure of 3.5 Mpa. and
a set of expanding cables which provide the electrical source from the compressor to the coldhead. These insulated electrical cables are rated 100 volts and are imported with connectors.
The unit will eventually be connected to the superconducting interference rejection filter by means of direct contact with a copper plate (receiver) within the filter. The compressed helium gas actuates the coldhead operation, thus creating the cold temperature. This cold temperature is transferred to the filter via the receiver. Filters are cooled in order to (1) enhance the communication performance and (2) expand the communication territory of the base stations.
You request a ruling as to the classification of the four components when imported together in a single shipment, as well as when separately imported.
Note 4 to Section XVI of the Harmonized Tariff Schedule of the United States (HTS) holds that where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in chapter 84 or chapter 85, then the whole falls to be classified in the heading appropriate to that function. In discussing this note the Explanatory Notes to the HTS, which provide the official interpretation of the HTS, state:
For the purposes of this Note, the expression "intended to contribute
together to a clearly defined function" covers only machines and combinations
of machines essential to the performance of the function specific to the
functional unit as a whole, and thus excludes machines or appliances
fulfilling auxiliary functions and which do not contribute to the function the whole.
When imported together, the four components form a functional unit, as defined in Note 4 to Section XVI, HTS, in that they contribute to a clearly defined function: the cooling of the superconducting interference rejection filters in cellular and PCS base stations.
The applicable subheading for the complete coldhead Model GR101, as well as the coldhead when separately imported, will be 8418.69.0095, HTS, which provides for Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps, other than the air conditioning machines of heading 8415; parts thereof: Other refrigerating or freezing equipment: Other. The rate of duty will be free.
The applicable subheading for the helium gas compressor, separately imported, will be 8414.80.2055, HTS, which provides for other compressors, including reciprocating and rotary, not exceeding 186.5 kW. The rate of duty is free.
The applicable subheading for the set of flexible hoses, separately imported, will be 3917.39.0010, HTS, which provides for tubes, pipes and hoses and fittings therefor … other, reinforced with metal. The rate of duty will be 3.1 percent ad valorem.
The applicable subheading for the set of expanding cables, separately imported, will be 8544.51.9000, HTS, which provides for other electric conductors for a voltage exceeding 80 V but not exceeding 1,000 V. The rate of duty will be 2.6 percent ad valorem.
The above cited rates of duty will remain unchanged in 2001.
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 Robert Losche at 212-637-7038.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division