Nov 30 CBP Bulletin Proposes to Revoke Ruling on AC Units for RVs
In the November 30, 2011 issue of the U.S. Customs and Border Protection Bulletin (Vol. 45, No. 49), CBP published a notice that proposes to revoke a ruling and similar treatment regarding the tariff classification of rooftop air conditioners for recreational vehicles.
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Comments on Proposed Revocation Due December 30
CBP states that any party who has received a ruling or decision on the merchandise that is subject to the proposed revocations, or any party involved with a substantially identical transaction, should advise CBP by December 30, 2011, the date that written comments on the proposed rulings are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agents for importations subsequent to the effective date of the final decision in this notice.
Proposed Revocation
CBP is proposing to revoke the ruling below, and any rulings on these products that may exist but have not been specifically identified. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
Product: Rooftop AC Unit for RVs
| Item: “Model Brisk” air conditioner used primarily for recreation travel trailers. The units are designed for installation through an existing roof vent or through a ceiling utilizing wood framing materials. The units are self-contained and have cooling capacities that range from 11,000 to 15,000 BTU (3.22 to 4.39 kW/hour). |
| Current: 8415.82.01, 2.2% (Air conditioning machines, other than year-round units, incorporating a refrigeration unit, self contained type) |
| Proposed: 8415.20, 1.4% (air conditioning machines…of a kind used for persons, in motor vehicles) |
| Reason: By application of GRI 1 and 6, CBP states that the air conditioner is classified in subheading 8415.20. According to the Explanatory Notes, subheading 8415.20 covers equipment…which may also be fitted in other kinds of motor vehicles, for air conditioning the cabs or compartments in which persons are accommodated. |
| Proposed for revocation: NY M87553 (2006) |
| Proposed new ruling: HQ H008507 |
1Classification by application of General Rule of Interpretation (GRI) 1 is made according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. Because the classification dispute in this case occurs beyond the four-digit heading level, CBP also used GRI 6, under which classification is determined according to the terms of the subheadings and any related subheading notes, etc.