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HQ 953762


July 29, 1993

CLA-2 CO:R:C:M 953762 RFA

CATEGORY: CLASSIFICATION

TARIFF NO.: 8415.83.00, 8415.90.00

District Director of Customs
300 S. Ferry Street
Terminal Island
Los Angeles, CA 90731

RE: Protest No. 2704-92-104992; Air Coolers; Humidifiers; Heading 8479; EN 84.15; EN 84.79; General Note B(4) to Chapter 84; Spare Parts; Section XVI, note 2

Dear District Director:

The following is our decision regarding Protest No. 2704- 92-104992, which concerns the classification of air coolers under the Harmonized Tariff Schedule of the United States (HTSUS). The entry of the subject merchandise was liquidated on August 28, 1992. The protest was timely filed on November 24, 1992.

FACTS:

The merchandise, Celsius model WF-902 air cooler, is a portable appliance which is used to cool and/or humidify air in hot, dry climates such as is found in the southwestern United States. The air cooler is powered by an electric motor and contains a three-speed fan, a tank capable of holding 2.3 gallons of cold water, and a filter pad. It draws room air in past the cold water and through the filter pad, causing the temperature of the air to drop due to evaporation. This process results in an increase in the humidity of the air. The air cooler is capable of cooling rooms up to 175 square feet in size.

The following spare parts for the air cooler were also imported: panels, tops, covers, knobs, screens, mounts, keepers, reliefs, floats, filter belts, fronts, plates, skirts, and bottoms.

The air cooler was entered under subheading 8415.83.00, HTSUS, as air conditioning machines in which humidity cannot be separately regulated. The entry was liquidated under subheading 8479.89.10, HTSUS, as other electromechanical appliances with a self-contained motor.

The spare parts were entered under subheading 8415.90.00, HTSUS, as parts for air conditioning machines in which humidity cannot be separately regulated. The entry was liquidated under subheading 8479.90.40, HTSUS, as parts of articles of subheading 8479.89.10, HTSUS.

The subheadings under consideration are as follows:

8415: 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;. . .:

8415.83.00: [o]ther, except parts: [n]ot incorporating a refrigerating unit. . .

8415.90.00: [p]arts. . . .

Goods classifiable under these provisions have a general, column one rate of duty of 2.2 percent ad valorem.

8479: Machinery and mechanical appliances having individual functions, not specified or included elsewhere in this chapter. . .:

8479.89.10: [o]ther machines and mechanical appliances: [o]ther: [e]lectromechanical appliances with self-contained electric motor: air humidifiers or dehumidifiers. . .

Goods classifiable under this provision have a general, column one rate of duty of 4.2 percent ad valorem.

8479.90.40 [p]arts: [o]f articles of 8479.89.10 . . .

Goods classifiable under this provision have a general, column one rate of duty of 3.7 percent ad valorem.

ISSUE:

I. Whether the air cooler is classifiable as other air conditioning machines, not incorporating a refrigerating unit or as other electromechanical appliances with a self-contained motor under the HTSUS?

II. Whether the parts are classifiable as parts of the air cooler or in their respective headings?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the Customs Cooperation Council's official interpretation of the HTSUS. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. EN 84.15, page 1165, states:

[t]his heading covers certain apparatus for maintaining required conditions of temperature and humidity in closed spaces. The machines may also comprise elements for the purification of air.

The heading applies only to machines:

(1) Equipped with a motor-driven fan or blower, and

(2) Designed to change both the temperature (a heating or cooling element or both) and the humidity (a humidifying or drying element or both) of air, and

(3) For which the elements mentioned in (1) and (2) are presented together.

The subject merchandise is powered by an electric motor which contains a three-speed fan. The air cooler draws room air in past the cold water and through the filter pad, causing the temperature of the air to drop due to evaporation. This process also results in an increase in the humidity of the air. Based upon the above process, we find that the subject merchandise meets the criteria set forth in EN 84.15. Therefore, it is provided for under subheading 8415.83.00, HTSUS.

The port liquidated the air cooler under heading 8479, HTSUS. General Note B(4) to Chapter 84 states: "Heading 84.79 covers machines and mechanical apparatus not covered by any preceding heading of the Chapter." Based upon General Note B(4), we find that classification under heading 8479, HTSUS, is inappropriate, because the subject merchandise is specifically provided for in heading 8415, HTSUS.

The other issue to be resolved is whether the spare parts are classifiable as parts of air coolers or in their respective headings. Section XVI, note 2 provides as follows:
parts of machines (not being parts of the articles of heading No. 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rules:

(a) Parts which are goods included in any of the headings of Chapter 84 and 85 (other than headings No. 84.85 and 85.48) are in all cases to be classified in their respective headings;

(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading No. 84.79 or 85.43) are to be classified with the machines of that kind. However, parts which are equally suitable for use principally with the goods of headings No. 85.17 and 85.25 to 85.28 are to be classified in heading 85.17;

According to the information provided, the imported parts (consisting of panels, tops, covers, knobs, screens, mounts, keepers, reliefs, floats, filter belts, fronts, plates, skirts, and bottoms) are designed specifically for use with the air coolers. The parts meet the requirements of Section XVI, note 2(b), because they are being imported solely or principally for use with the air coolers. Therefore, we find that the spare parts are classifiable under subheading 8415.90.00.

HOLDING:

For the foregoing reasons, we find that the air cooler is classifiable under subheading 8415.83.00, HTSUS, as other air conditioning machines, not incorporating a refrigerating unit. The spare parts are classifiable under subheading 8415.90.00, HTSUS, as parts for air conditioning machines.

You should allow the protest in full. A copy of this decision should be attached to Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director

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