商品HS归类专题72--蒸发式空气冷却器rulings
HQ 964369 March29, 2001
CLA-2 RR:CR:GC 964369 GOB
CATEGORY: Classification
TARIFFNO.: 8479.60.00; 8509.80.00; 8479.90.95;8509.90.55
Celsius, Inc. 4241 Brickell Street Ontario, CA 91761
RE: HQ 953762revoked; Evaporative air coolers
Dear Sir or Madam:
Thispertains to HQ 953762, issued to the U.S. Customs office in Los Angeles, onJune 29, 1993 with respect to Protest 2704-92-104992, which was filed on yourbehalf. In that ruling, which grantedyour protest, certain air coolers were found to be classified in subheading8415.83.00, Harmonized Tariff Schedule of the United States (“HTSUS”), as otherair conditioning machines, not incorporating a refrigerating unit. Certain spare parts were found to be classifiedin subheading 8415.90.00, HTSUS.
As detailedbelow, we now believe these classifications to be incorrect. This ruling sets forth the correctclassifications. This ruling has noeffect on the Customs entries which were the subject of the protest.
Pursuant tosection 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section623 of Title VI (Customs Modernization) of the North American Free TradeAgreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993),notice of the proposed modification of HQ 953762, as described below, waspublished in theCustoms Bulletinon December 20, 2000. As explained in a notice published onFebruary 21, 2001, in Vol. 35, No. 8 of theCustoms Bulletin, the periodwithin which to submit comments on this proposal was extended to March 23,2001. One comment was received inresponse to the notices. The commenterclaims that the goods at issue fall squarely within heading 8415, HTSUS,because they are designed to change both air temperature and humidity byefficiently generating evaporated water into the surrounding air. The commenter states that, based upon Note 2to Chapter 84, HTSUS, the goods are classified in subheading 8415.83.00, HTSUS. For reasons described in the LAW AND ANALYSISsection of this ruling, we disagree with the commenter.
FACTS:
The aircoolers were described as follows in HQ 953762:
The merchandise,Celsius model WF-902 air cooler, is a portable appliance which is used to cooland/or humidify air in hot, dry climates such as is found in the southwesternUnited States. The air cooler is poweredby an electric motor and contains a three-speed fan, a tank capable of holding2.3 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 thehumidity of the air. The air cooler iscapable of cooling rooms up to 175 square feet in size.
Variousspare parts for the coolers were also the subject of the protest.
ISSUE:
What is the tariff classification of theair coolers and spare parts?
LAWAND ANALYSIS:
Classificationunder the HTSUS is made in accordance with the General Rules of Interpretation(“GRI’s”). GRI 1 provides that theclassification of goods shall be determined according to the terms of theheadings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot beclassified solely on the basis of GRI 1, and if the headings and legal notes donot otherwise require, the remaining GRI may then be applied.
The HarmonizedCommodity Description and Coding System Explanatory Notes (“EN’s”) constitutethe official interpretation of the Harmonized System at the internationallevel. While neither legally binding nordispositive, the EN’s provide a commentary on the scope of each heading of theHTSUS and are generally indicative of the proper interpretation of theseheadings. See T.D. 89-80.
TheHTSUS provisions under consideration are as follows:
8415 Airconditioning machines, comprising a motor-driven fan and elements for changingthe temperature and humidity, including those machines in which the humiditycannot be separately regulated; parts thereof:
Other,except parts:
8415.83.00 Incorporatinga refrigerating unit
* * * * * *
[if !supportLists]8479 [endif]Machines and mechanical applianceshaving individual functions, not specified or included elsewhere in thischapter; parts thereof:
8479.60.00 Evaporative air coolers
* * * * * *
8509 Electromechanicaldomestic appliances, with self-contained electric motor; parts thereof:
8509.80.00 Other appliances.
Note2 to Chapter 84, HTSUS, provides in pertinent part: “Subject to the operationof note 3 to Section XVI, a machine or appliance which answers to a descriptionin one or more of the headings 8401 to 8424 and at the same time to adescription in one or more of the headings 8425 to 8480 is to be classifiedunder the appropriate heading of the former group and not the latter.”
Note3 to Chapter 85, HTSUS, provides: “Heading 8509 covers only the followingelectromechanical machines of the kind commonly used for domestic purposes:… (b) Other machines provided the weightof such machines does not exceed 20 kg, exclusive of extra interchangeableparts or detachable auxiliary devices."
Asstated above, in HQ 953762 dated June 29, 1993, we determined that the aircoolers were classified under subheading 8415.83.00, HTSUS, as other airconditioning machines, not incorporating a refrigerating unit; and that thespare parts were classifiable under subheading 8415.90.00, HTSUS, as parts forair conditioning machines.
At HSC 13, the Harmonized System Committee of the World CustomsOrganization (“WCO”) took a decision to amend theCompendium of
Classification Opinionsby insertion of Opinion 8479.89/9, which may befound at Annexes F/11 and L/16 to Doc. 38.760 E (HSC/13/Apr. 94). That opinion involved an article describedas: “Evaporative air coolers of a weight exceeding 20 kg, which cool air by thelatent heat of evaporation principle, incorporating a water-circulating system(comprising a built-in tank and pump) designed to continuously soak a filterand with an electric motor-driven fan which expels air through the filtermedium. They do not include a devicespecially designed for humidifying or drying the air.” The HSC determined the evaporative aircoolers to be classified in subheading 8479.89, HTSUS, which covers “Othermachines and mechanical appliances: … Other: …” within heading 8479,HTSUS. As we stated in T.D. 89-80, decisionsin theCompendium of Classification Opinions should be treated in thesame manner as the EN’s, i.e., while neither legally binding nor dispositive,they provide a commentary on the scope of each heading of the HTSUS and aregenerally indicative of the proper interpretation of these headings. T.D. 89-80 further states that EN’s anddecisions in theCompendium of Classification Opinions“should receiveconsiderable weight.”
We interpret the text of heading 8415, HTSUS (“... elements forchanging the temperature and humidity ...”) in light of EN 84.15, whichprovides, in pertinent part: “This heading appliesonlyto machines: (1) Equipped with a motor-driven fan or blower,and(2) Designed to change both thetemperature (a heating or cooling element or both) and the humidity (ahumidifying or drying element or both) of air, ...” [Emphasis in original.] As stated above, the HSC opinion stated thatevaporative air coolers “... do not include a device specially designed forhumidifying or drying the air.” Accordingly, because they are not designed to change the humidity, it isour view that evaporative air coolers are not described in heading 8415,HTSUS. Therefore, we disagree with theopinion expressed by the commenter.
In 1996,subsequent to the WCO opinion, subheading 8479.60.00, covering “Evaporative aircoolers,” was added to the HTSUS. EN84.79(III)(31) provides that : “This group includes: ... Evaporative aircoolers.”
It is ourdetermination that the goods in HQ 953762 are evaporative air coolers. Their function is described in that ruling asfollows: “The air cooler draws room air in past the cold water and through thefilter pad, causing the temperature of the air to drop due to evaporation.”
Accordingly, itis our determination that evaporative air coolers of a weight exceeding 20kilograms are classified in subheading 8479.60.00, HTSUS. This is consistent with the WCO opinion citedabove. The evaporative air coolers haveindividual functions as stated in heading 8479, i.e., they are mechanicaldevices whose function can be performed distinctly from and independently ofany other machine or appliance. See EN84.79.
We further determinethat evaporative air coolers of a weight of 20 kilograms or less are classifiedin subheading 8509.80.00, HTSUS. Note 3to Chapter 85, HTSUS, excerpted above, provides that heading 8509 coverscertain other machines provided that their weight does not exceed 20 kilograms.
Wehave not been able to determine the weight of the air coolers in HQ 953762,although we believe it is likely that their weight does not exceed 20kilograms. This inability to determinethe weight of the coolers in HQ 953762 does not detract from this ruling, sincethis ruling is prospective.
Withrespect to the parts of the evaporative air coolers, those parts not excludedby Note 1 to section XVI, HTSUS, or Note 1 to Chapter 84 and 85, nor includedin other headings of Chapter 84 or 85 by Note 2(a) to Section XVI, HTSUS, andwhich are solely or principally used with evaporative air coolers of heading8479 or heading 8509, are classified in subheading 8479.90.95, HTSUS, orsubheading 8509.90.55, as appropriate (i.e., depending on the size of theevaporative air coolers).
HOLDING:
Evaporativeair coolers which weigh more than 20 kilograms are provided for in heading8479, HTSUS, and are classified in subheading 8479.60.00, HTSUS, as: “Machinesand mechanical appliances having individual functions, not specified orincluded elsewhere in this chapter …: Evaporative air coolers.” Evaporative air coolers which weigh 20kilograms or less are provided for in heading 8509, HTSUS, and are classifiedin subheading 8509.80.00, HTSUS, as: “Electromechanical domestic appliances,with self-contained electric motor …: Other appliances.”
Withrespect to the parts of the evaporative air coolers, those parts not excludedby Note 1 to section XVI, HTSUS, or Note 1 to Chapter 84 and 85, nor includedin other headings of Chapter 84 or 85 by Note 2(a) to Section XVI, HTSUS, andwhich are solely or principally used with evaporative air coolers of heading8479 or heading 8509, are classified in subheading 8479.90.95, HTSUS, orsubheading 8509.90.55, as appropriate - they are classified in subheading8479.90.95 if they are parts for evaporative air coolers of a weight greaterthan 20 kilograms; they are classified in subheading 8509.90.55 if they areparts for evaporative air coolers of a weight of 20 kilograms or less.
EFFECTon OTHER RULINGS:
HQ 953762 isrevoked. In accordance with 19 U.S.C.1625(c), this ruling will become effective 60 days after its publication in theCustoms Bulletin.
Sincerely,
JohnDurant, Director
CommercialRulings Division
