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NY 806426




February 16, 1995

CLA-2-84:S:N:N1:104 806426

CATEGORY: CLASSIFICATION

TARIFF NO.: 8415.82.0005

Mr. Morgan Okada
M. Bowers & Co., Inc.
521 Ala Moana Blvd., #210
Honolulu, HI 96813

RE: The tariff classification of portable air conditioners from Taiwan.

Dear Mr. Okada:

In your letter dated January 23, 1995 on behalf of Northstar Pacific Inc. you requested a tariff classification ruling.

While the specifications on the submitted brochures describe cooler only and cooler/heater types, the models for which you desire a ruling, RCS-M1000T and RCS-M2000T, are both cooler only. Both models feature an air to air system design, a rotary compressor, and are said to cool instantly and provide dehumidified filtered air. The 1000 has a cooling capacity of 4,000 Btu/h and weighs 16 kgs while the 2000's capacity is 8,000 Btu/h and weighs 28 kgs. Both move easily from place to place on casters.

The applicable subheading for the RCS-M1000T and RCS-M2000T portable air conditioners will be 8415.82.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for other air conditioning machines, incorporating a refrigerating unit. The rate of duty will be 2.2 percent.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

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