CLA-2-85:RR:E:NC:N1:102
Mr. Steve Mathew
Xtreme Heaters
5202 Belle Wood Ct
Suite 105
Buford, GA 30519
RE: The tariff classification of a boat engine compartment heater from China.
Dear Mr. Mathew:
In your letter dated July 5, 2007 you requested a tariff classification ruling. Descriptive literature, including drawings, was submitted.
The product you plan to import is described as an electric PTC (Positive Temperature Coefficient) boat engine compartment heater. The PTC, which is comprised of a heating element and a fan, is used to protect the engines of boats that do not get winterized. The heater provides for more accurate climate control and features an automatic thermostat which turns the heater on at 40 degrees Fahrenheit and off at 55 degrees Fahrenheit. It helps extend the battery life and helps keep the engine compartment and its critical components warm and dry.
In your ruling request you suggest the heater is provided for in subheading 8516.80, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electric heating resistors. However, electric heating resistors, when assembled with other components, such as fans, are excluded from subheading 8516.80.
The applicable subheading for the boat engine compartment heater will be 8516.29.0090, HTSUS, which provides for other electric space heating apparatus. The rate of duty will be 3.7 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Kenneth T. Brock at 646-733-3009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division