CLA-2-84:RR:NC:1:103 G89543
Mr. Ron Reuben
Danzas AEI Customs Brokerage Services
5510 West 102nd Street
Los Angeles, CA 90045
RE: The tariff classification of an evaporative air cooler from Argentina
Dear Mr. Reuben:
In your letter dated April 5, 2001 on behalf of S.A.F.E.R. you requested a tariff classification ruling.
With your inquiry you submitted descriptive information on the Viesa evaporative air conditioner. This product is intended to decrease the air temperature in the cab of motor vehicles such as a truck or motor home, as well as in mobile machines such as road pavers and excavators. The unit basically consists of an evaporator and control panel which are mounted on the roof of the cab, a water tank incorporating a pump attached to the rear of the cab, and a combination electric and hydraulic system which connects the tank to the evaporator. The evaporator houses a plastic mesh containing special wood chips, a water distribution system and a blower. Water from the tank is pumped to the distributor, whose function is to keep the wood chips moist. The motor powered blower pulls external hot air through louvers into the evaporator. As the moisture evaporates the hot air is cooled and then blown into the interior of the cab. The Viesa consumes little electric power and can operate for at least 10 hours from a vehicle’s battery. It is thus ideal for cooling trucks which have stopped while the driver sleeps in the vehicle without running the engine.
In your letter you contended that the Viesa evaporative air conditioner is classifiable in subheading 8415.83.00, Harmonized Tariff Schedule of the United States (HTS), a provision 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: other, except parts: not incorporating a refrigerating unit. However, in a recent decision, Ruling Letter HQ 964369 dated March 29, 2001, the Customs Service held that evaporative air coolers which operate in an analogous fashion to the Viesa unit are not described in heading 8415, HTS. In that ruling we cited a decision by the Harmonized System Committee of the World Customs Organization which stated that evaporative air coolers “do not include a device specially designed for humidifying or drying the air.” Evaporative air coolers, when intended for non-domestic use, were thus held to be classifiable in subheading 8479.60.00, HTS.
Accordingly, the applicable subheading for the Viesa evaporative air conditioner will be 8479.60.0000, HTS, which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in Chapter 84): evaporative air coolers. The duty rate will be 2.8 percent ad valorem.
Articles classifiable under subheading 8479.60.0000, HTS, which are products of Argentina are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".
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 Alan Horowitz at 212-637-7027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division