CLA-2-84:RR:NC:MM:106 D86260

Mr. Shane Bronston
Anchor International Trading
P.O. Box 1027
3N505 North 17th Street
St. Charles, IL 60174

RE: The tariff classification of instantaneous gas hot water heaters from China.

Dear Mr. Bronston:

In your letter dated December 21, 1998 you requested a tariff classification ruling. You submitted a photocopy with your request.

The article in question is a non-electric, instantaneous gas hot water heater. You state that the gas hot water heater will be imported without auxiliary gas fittings, piping and exhaust duct work.

The applicable subheading for the instantaneous gas hot water heater will be 8419.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for nonelectric instantaneous gas water heaters. The 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. 177).

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 Patrick J. Wholey at 212-466-5668.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division