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NY F82032

February 10, 2000

CLA-2-84:RR:NC:1:104 F82032


TARIFF NO.: 8415.90.8045

Mr. Mitchell Neriah
Customs Consulting Services
415 S. Prospect Ave., Suite 110
Redondo Beach, CA 90277

RE: The tariff classification of automobile air conditioning components from Japan.

Dear Mr. Neriah:

In your letter dated January 10, 2000 on behalf of Calhac, Inc. you requested a tariff classification ruling.

Your request covers two components of an automobile air conditioning system, a condenser assembly and a receiver assembly. These parts will be imported separately and packaged together in the U.S. with other components to be sold as an after-market air conditioning system.

The condenser assembly (Calhac part # 80100-S3Y-A01K) removes heat from the refrigerant gas. It receives high pressure, high temperature refrigerant gas from the compressor and transforms it into a high pressure, cooled liquid refrigerant. Liquidation of the refrigerant occurs when heat is removed from the gas. This is done by means of air passing along the condenser’s outer brazed aluminum cooling fins. Air is passed along these fins by means of a motor driven fan and/or ram air. As you requested, we considered the classification of the condenser assembly in heading 8419, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery and plant for the treatment of materials by a process involving a change of temperature. We found that the condenser assembly is not, for tariff purposes, a condenser for nitrogen or other gases covered by heading 8419, as you suggested.

From the condenser, the liquid refrigerant moves to the receiver assembly (Calhac part # 80350-S3Y-A01K). The receiver (also known as a receiver/dryer) incorporates a desiccant (a salt based silicate) which removes any water from the liquid refrigerant. The receiver delivers high pressure, low temperature liquid refrigerant to the evaporator unit by means of a pickup tube.

The applicable subheading for the condenser assembly and the receiver assembly will be 8415.90.8045, HTS, which provides for parts of air conditioning machines. The rate of duty will be 1.4 percent.

This merchandise may be subject to an ITC limited exclusion order dealing with certain condensers, parts thereof and products containing same, including air conditioners for automobiles. For further information on admissibility, you should contact your local customs office. This ruling applies only to the classification of the merchandise and not to its admissibility under the terms of the exclusion order.

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.


Robert B. Swierupski

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