NY 869213
DEC 17 1991
CLA-2-84:S:N:N1:105 869213
Mr. Neil Pooley
Quantum Link Energy Systems Pty. Ltd.
55 Derby Street
Silverwater NSW 2141 Australia
RE: The tariff classification of a solar-boosted heat pump water
heating system from Australia.
Dear Mr. Pooley:
In your letter received November 27, 1991 you requested a
tariff classification ruling.
The solar-boosted heat pump water heating system is
primarily used to heat water for bathing and showering purposes.
It can also be used to heat water for swimming pools and spa
baths. The system consists of evaporator plates, a compressor,
receiver, expansion valve, insulated water tank and condenser
coil. Evaporater plates which can be situated on the roof,
ceiling or on the unit itself absorbs heat energy from the
surrounding atmosphere. The refrigerant vapour is compressed
through the compressor which raises the temperature of the gas.
The vapour passes through the condenser coils wrapped around the
water tank and heats up the water. When the vapour condenses it
returns to its initial liquid state and the cycle is
continuously repeated.
The applicable subheading for the solar-boosted heat
pump water heating system 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