CLA-2-84:S:N:N1:105-856060

Mr. Paul C. Gentzke
John V. Carr & Son Inc.
P.O. Box 268
Buffalo, N.Y. 14201

RE: The tariff classification of an indirectly heated hot water storage tank with internal heat exchanger coil from West Germany or Canada.

Dear Mr. Gentze:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : September 5, 1990

ON BEHALF OF : Viessmann Manufacturing Co., Inc.

DESCRIPTION OF MERCHANDISE : "Verticell-NT" Hot Water Storage Tank with Internal Heat Exchanger Coil

HTS PROVISION : Other Instantaneous or Storage Water Heaters, Nonelectric

HTS SUBHEADING : 8419.19.0060

RATE OF DUTY : 4 percent ad valorem

DUTY CONCESSION : Goods classifiable under subheading 8419.19.0060, HTS, which originated in the territory of Canada, will be entitled to a 3.2 percent ad valorem rate of duty under the United States-Canada Free Trade Agreements (FTA) upon compliance with all applicable regulations. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


Jean F. Maguire
Area Director
New York Seaport