CLA-2-73:RR:NC:N1:113 L82115
Mr. Marc D. Torrance
V.A. Alexander & Co.
P.O. Box 291929
Nashville, TN 37229
RE: The tariff classification of space heaters from China.
Dear Mr. Torrance:
In your letter dated January 12, 2005, you requested a ruling on behalf of Desa US LLC on tariff classification.
The merchandise is five styles of space heaters. Model SPC-54PHS (All-Pro) is a 40,000 BTU radiant heater made of stainless steel and used on patios. Model 35-R (Universal) is a 35,000 BYU radiant heater with wheels and handles. Model SPC-80C (All-Pro) is an 80,000 BTU convection heater marketed for construction use. Model SPC-30R is a 30,000 BTU infra-red tank top heater for home, work and recreational uses. All of the foregoing heaters are portable and fueled by propane. Model GGN30 (Glo Warm) is a non-portable garage heater fueled by natural gas.
The applicable subheading for the portable propane heaters will be 7321.81.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers … barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, other appliances, for gas fuel or for both gas and other fuels, portable. The general rate of duty will be 2.9 percent ad valorem.
The applicable subheading for the non-portable natural gas heater will be 7321.81.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers … barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, other appliances, for gas fuel or for both gas and other fuels, other. 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