NY 862839
MAY 28 1991
CLA-2-*:S:N:N1:105 862839
Mr. Dale G. Vander Yacht
Border Brokerage Company
P.O. Box B
Blaine, WA 98230
RE: The tariff classification of solar collectors from the
United Kingdom.
Dear Mr. Vander Yacht:
In your letter dated March 18, 1991, on behalf of Thermomax
of Victoria, B.C., you requested a tariff classification ruling.
These solar collectors are water heating systems composed of
a number of collector tubes that are connected to a manifold.
Integrated systems will include glass-lined tanks for storing the
heated water. Other systems will be imported without tanks.
Each collector tube consists of a copper absorber plate
surrounding a stainless steel heat pipe, all enclosed in a glass
tube from which the air has ben evacuated to eliminate thermal
loss.
Solar heat is absorbed by the absorber plate, transferred to
the heat transfer fluid (usually, alcohol) sealed in the heat
pipe and then condensed from that fluid by the condensor, which
projects into the manifold and through which the water to be
heated passes.
The applicable subheading for the Thermomax solar collector
systems, both integrated and non-integrated, will be
8419.19.0040, Harmonized Tariff Schedule of the United States
(HTS), which provides for other instantaneous or storage water
heaters, nonelectric. The rate of duty will be 4 percent ad
valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
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