HQ 957487: NY 888686 Revoked; Thermoelectric Module, Cooler; Solid- State Heat Pump for Transfer of Heat by Application of Electric Current, Cooling Sources in Portable Refrigerators, Air Conditioners and Precision Instruments; Other Machinery, Plant or Laboratory Equipment for the Treatment of Materials, Subheading 8419.50.00; Principal Purpose, Chapter 84, Note 7; Customs Cooperation Council Classification Opinion 8418.69/1 Dear Dr. Vogt: In a ruling to you, dated August 24, 1993, NY 888686, the Area Director of Customs, New York Seaport, held that certain thermoelectric modules were classifiable as machinery, plant orlaboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change oftemperature such as heating or cooling, in subheading 8419.50.00, Harmonized Tariff Schedule of the U

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                           HQ 957487
                                
                                     SEPTEMBER 5, 1995
                                
                   CLA-2 R:C:M    957487 JAS
                                
                  CATEGORY:    Classification
                                
                    TARIFF NO.:  8418.69.00
                                
                   Dr. Lester H. Vogt, Ph.D. 
                    21205 Country Farm Lane
                    Trabuco Canyon, CA 92679
                                
RE:  NY 888686 Revoked; Thermoelectric Module, Cooler; Solid-     
       State Heat Pump for Transfer of Heat by Application of
     Electric Current, Cooling Sources in Portable Refrigerators,
          Air Conditioners and Precision Instruments; Other
     Machinery, Plant or Laboratory Equipment for the Treatment
       of Materials, Subheading 8419.50.00; Principal Purpose,
           Chapter 84, Note 7; Customs Cooperation Council
                 Classification Opinion 8418.69/1  
                                 
                         Dear Dr. Vogt:
                                
     In a ruling to you, dated August 24, 1993, NY 888686, the
 Area Director of Customs, New York Seaport, held that certain 
thermoelectric modules were classifiable as machinery, plant or
laboratory equipment, whether or not electrically heated, for the
   treatment of materials by a process involving a change of
temperature such as heating or cooling, in subheading 8419.50.00,
   Harmonized Tariff Schedule of the United States (HTSUS). 
                                
     Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C.
  1625(c)(1)), as amended by section 623 of Title VI (Customs
   Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993),
notice of the proposed revocation of NY 888686 was published on
August 2, 1995, in the Customs Bulletin, Volume 29, Number 31.  
                                
                             FACTS:
                                
     The thermoelectric modules in question, also referred to in
 submitted literature as thermoelectric coolers and solid state
heat pumps, are produced in sizes ranging from 1.5 in. x 1.5 in.
to somewhat less than 1.4 in. x 1.4 in.  Each module consists of
  a number of thermoelectric couples connected electrically in
series and thermally in parallel.  Semiconductors of dissimilar
   metals form the elements of each individual couple and are
   soldered to copper connecting strips.  Ceramic faceplates
  electrically insulate these connecting strips from external
                           surfaces.                                - 2 -

     These devices electrically transfer heat from one side of
the module to the other by the application of DC current to the
junction that separates the semiconductors (a thermodynamic
phenomenon called the Peltier effect).  However, because of the
Peltier effect, these modules are also capable of generating heat
depending on which conductor the current is applied to.  You
state the modules function primarily as light weight cooling
devices in portable refrigerators, air conditioners and in a
variety of temperature-sensitive electronic instruments.  The
literature describes applications in which these modules are used
to dissipate heat for the purpose of creating a cooling system.  
We are informed these modules are capable of temperature ranges
as low as -100 degrees C.  
     
     The provisions under consideration are as follows:

     8418           Refrigerators, freezers and other
                    refrigerating or freezing equipment, electric
                    or other; heat pumps, other than air
                    conditioning machines of heading 8415; parts
                    thereof:

                        Other refrigerating or freezing
                        equipment; heat pumps:


     8418.69.00           Other...2.3 percent

               *              *              *              *

     8419           Machinery, plant or laboratory equipment,
                    whether or not electrically heated, for the
                    treatment of materials by a process involving
                    a change of temperature such as heating...or
                    cooling, other than machinery or plant of a
                    kind used for domestic purposes...:

     8419.50              Heat exchange units:

     8419.50.10                Brazed aluminum plate-fin heat
                               exchangers...4.2 percent

     8419.50.50                    Other...3.4 percent

ISSUE:

     Whether the thermoelectric modules in issue are
refrigerating or freezing equipment.
                              - 3 -

LAW AND ANALYSIS:

     Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs).  GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.  

     For purposes of goods classifiable in chapter 84 a machine
which is used for more than one purpose is to be treated as if
its principal purpose were its sole purpose.  Chapter 84, Note 7,
HTSUS.  Principal use in this context is the use which exceeds
any other single use of the good.

     The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the Customs Cooperation
Council's official interpretation of the Harmonized system. 
While not legally binding on the contracting parties, and
therefore not dispositive, the ENs provide a commentary on the
scope of each heading of the Harmonized System and are thus
useful in ascertaining the classification of merchandise under
the System.  Customs believes the notes should always be
consulted.  See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23,
1989).

     Relevant heading 84.19 ENs, at p. 1173, state that the
machinery and plant of that heading are designed to submit
materials (solid, liquid or gaseous) to a heating or cooling
process in order to cause a simple change of temperature, or to
cause a transformation of the materials resulting principally
from the temperature change.  The thermoelectric modules or
coolers in issue do not treat materials as described in this
note.  In addition, these notes specifically exclude
refrigerating machinery and heat pumps which are referred to
heading 84.18.  The issue, then, is whether the modules in issue
are described in heading 8418.

     Heading 84.18 ENs state, at p. 1169, "[t]he refrigerators
and refrigerating equipment of this heading are in the main
machines or assemblies of apparatus for the production, in a
continuous cycle of operations, of low temperatures (in the
region of 0 degrees C or less) at the active cooling element, by
the absorption of the latent heat of evaporation of liquefied
gases (e.g., ammonia, halogenated hydrocarbons), of volatile
liquids or, in the case of certain marine types, of water."
(Emphasis added).  As written, these notes are not exclusive but
merely describe examples of machines and apparatus that are
considered refrigerators and refrigerating equipment for purposes
of heading 84.18.  
                                   - 4 -

     Refrigeration is the cooling of a space or substance below
the environmental temperature.  It involves thermodynamic
processes whereby heat is withdrawn from a cold body and expelled
to a hot body.  The reverse Peltier effect is among the many
methods by which the cooling in a refrigetaion cycle can be
produced.  Refrigeration, Refrigeration Cycle, McGraw-Hill
Encyclopedia of Science and Technology, 6th. ed. (1987), 257,
261. 

     The thermoelectric modules in issue create low temperatures
in the region of 0 degrees C or less.  The evidence of record
indicates this is their principal purpose.  Accordingly, these
modules are provided for in heading 8418.  We note that the
Compendium of Classification Opinions lists decision 8418.69/1,
in which the Customs Cooperation Council held that thermo-
electric batteries which by description and function are
identical to the modules in issue here, were refrigerating or
freezing equipment of heading 8418.  

HOLDING:

     The thermoelectric modules, as described, are provided for
in heading 8418.  They are classifiable in subheading 8418.69.00,
HTSUS.

EFFECT ON OTHER RULINGS:

     NY 888686, dated August 24, 1993, is revoked.  In accordance
with 19 U.S.C. 1625(c)(1), this ruling will become effective 60
days after its publication in the Customs Bulletin.  Publication
of rulings or decisions pursuant to 19 U.S.C. 1625(c)(1) does not
constitute a change of practice or position in accordance with
section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).

                              
                              Sincerely,


                              John Durant, Director
                              Commercial Rulings Division