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NY N011572




June 19, 2007

CLA-2-84:RR:NC:N1:102

CATEGORY: CLASSIFICATION

TARIFF NO.: 8415.90.8085

Ms. Sarah Yoo
LG Electronics USA Inc.
1000 Sylvan Avenue
Englewood Cliffs, NJ 07632

RE: The tariff classification of duct free mini split air conditioners.

Dear Ms. Brown:

In your letter dated May 18, 2007 you requested a tariff classification ruling on behalf of LG Electronics.

The items you plan to import are described as high-wall duct-free mini-split single zone air conditioners, Model Numbers LSN090CE, LSU090CE, LSN120HE and LSU120HE. These split system air conditioners consist of an indoor and outdoor unit which and are not capable of operating alone. The items are imported separately as parts of an air conditioner. Specifications for the models were provided.

The indoor and outdoor units for the split-system air conditioners, when imported separately, are classifiable under subheading 8415.90.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of air conditioning machines. The general rate of duty will be 1.4 percent 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 on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Kenneth T. Brock at 646-733-3009.

Sincerely,

Robert B. Swierupski
Director,

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