CLA-2-73:RR:NC:N1:113 J88055
Mr. Robert J. Resetar
Porsche Cars North America, Inc.
980 Hammond Drive
Suite 1000
Atlanta, GA 30328
RE: The tariff classification of an auxiliary heater unit from Germany.
Dear Mr. Resetar:
In your letter dated August 15, 2003, you requested a ruling on tariff classification.
The merchandise is an auxiliary heater for an automobile. The heater unit is a self-contained, steel, heating device mounted on the wheel well inside the engine compartment. The unit circulates and heats engine coolant to preheat the engine and passenger compartment prior to driving in cold weather. The unit includes control electronics, a pump and a combustion and heat exchange chamber. It operates by drawing fuel from the vehicle’s tank into the combustion chamber. Simultaneously, the pump circulates cold engine coolant into the combustion chamber, where it is heated by heat exchange. The hot coolant is circulated back through the vehicle’s engine and HVAC heat exchanger. A blower circulates air over the HVAC heat exchanger, which is then warmed and the heated air blown into the passenger compartment.
In your letter, you suggest classification under either heading 7321, HTS, or heading 8419, HTS. However, it is the opinion of this office that heading 7322, HTS, is more specific. The Explanatory Notes to the HTS for this heading include that air heaters “wherever they are intended to be used.” Furthermore, an example given for this heading includes apparatus for heating vehicles where the heater does not use the heat of the engine.
The applicable subheading for this product will be 7322.90.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for air heaters and hot air distributors. The general rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division