CLA-2-84:OT:RR:NC:N1:106
Mr. Michael Kalishman
Engineered Solar Solutions
221 Brooktrail Dr.
St. Louis, MO 63141
RE: The tariff classification of a solar water heater from China.
Dear Mr. Kalishman:
In your letter dated October 16, 2009 you requested a tariff classification ruling. Drawings and information were supplied with your request.
The item is the Sunpower Solar Water Heater, model SPA(B) – 58/1800-30. The system consists of evacuated glass tubes which enclose solar heat absorption material, a heat transfer manifold and a mounting frame. Water is introduced either directly from the water main or a separate pump. As the solar absorption material is heated within the glass tubes, transfer fins convey that heat to a heat pipe. The heat pipe then transfers the heat to a manifold consisting of insulated pipes. As water passes through these pipes it is heated. The unit has no capability to store the heated water beyond the system itself.
The applicable subheading for the Sunpower Solar Water Heater, model SPA(B) – 58/1800-30 will be 8419.19.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machinery, plant…, whether or not electrically heated, for the treatment of materials by a change in temperature such as heating,…instantaneous …water heaters, nonelectric;…: instantaneous …water heaters, nonelectric: other, solar water heaters. The rate of duty will be free.
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 Mark Palasek at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division