Heat pump imports classify under HTS 8415 (air conditioning machines incorporating refrigerating cycle) at base 2.2%. Section 122 stacks. Section 301 if China-origin. DOE energy efficiency standards apply (SEER/HSPF). EPA refrigerant regulations cover HFC and R-410A phase-down.
This guide covers U.S. import tariff and compliance for heat pumps.
For SMB importers in this category, the practical questions are HTS classification, applicable Section 232/301/122 stacks, FTA opportunities, and regulatory overlay (FDA/USDA/EPA/CPSC where relevant).
HTS classification basics
Air source heat pumps under HTS 8415.10 or 8415.81. Mini-splits under specific subheadings. Geothermal under different subheading.
Tariff stack and rates
Base 2.2% + Section 122 (15%) + Section 301 (if China-origin, often 25%). Effective 17.2-42.2%.
Country of origin considerations
China-origin (Daikin, Mitsubishi factories) dominant. Korean, Japanese alternatives. Mexican USMCA opportunities.
Regulatory overlay
DOE SEER/HSPF energy efficiency standards. EPA SNAP refrigerant approval. AHRI certification. State efficiency rebate program eligibility.
Mitigation opportunities
Korean KORUS preference. Mexican USMCA qualification. Energy-efficiency certification for state rebates supports demand.
Frequently asked questions
What is the typical effective duty rate?
Depends on origin and HTS classification. China-origin: 22-42% effective when Section 301 + Section 122 stack. USMCA-qualifying Mexican production: often 0-3%. Vietnam, India, Korea: 15-17% with Section 122.
Can I qualify under USMCA?
Possible if production occurs in U.S., Mexico, or Canada and meets rules of origin (typically 60% RVC under transaction value or 50% net cost). USMCA-qualifying goods are exempt from Section 122.
Are IEEPA refunds available?
Yes – for entries between April 5, 2025 and February 24, 2026 that paid IEEPA duty. Filed through CBP’s CAPE portal. We file claims on contingency for filings above $50k.
What about Section 232 exposure?
Specific to product type. Steel and aluminum derivatives expansion brought some downstream products into scope. Component-level analysis identifies actual coverage.
How do you help with this category?
Tariff exposure assessment ($2,500-$7,500), classification audit, USMCA qualification, refund recovery, audit response. Independent of any customs brokerage.
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