Classification of heat exchangers: end use does not determine tariff status; treat units as specified tariff articles.

End use is not the governing criterion for tariff classification of heat exchangers. Consistent with Section XVI note 2 and HSN Explanatory Notes, heat exchangers are to be treated as articles classifiable under Heading 84.19 rather than as parts of other machinery by reason of attachment or application, and field formations are to apply this classification.

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