Classification of radiator cores as heat exchangers supported waiver of pre-deposit and stay of recovery pending appeal.

Radiator cores supplied as separate elements were treated as prima facie classifiable under Heading 8419 as heat exchangers rather than under Heading 8415 as parts of air-conditioners, because the Explanatory Notes to Heading 8415 indicate that separately presented components are to be classified under the appropriate heading. The goods also fit the general description of heat exchangers since they transferred heat between water and air, both fluids. On that prima facie basis, classification under Heading 8415 was not sustainable for pre-deposit purposes, and the alternative claim under Heading 8419 was arguable. Waiver of deposit of duty and penalty was therefore granted, and recovery was stayed pending appeal.

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Issues: Whether the goods described as radiator cores were prima facie classifiable under Heading 8419 as heat exchangers or under Heading 8415 as parts of air-conditioners, and whether the applicants were entitled to waiver of deposit and stay of recovery.

Analysis: The goods were supplied as separate elements and the Explanatory Notes to Heading 8415 indicate that components of air-conditioning machines, when presented separately, are to be classified under the appropriate heading and not as parts of air-conditioning machines. The goods also answered the general description of heat exchangers, since they transferred heat between water and air, both being fluids. On this prima facie view, classification under Heading 8415 was not sustainable for the purpose of pre-deposit, and the alternative claim under Heading 8419 was arguable.

Outcome: Waiver of deposit of duty and penalty was granted and recovery of both was stayed pending appeal.

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