CLA-2-84:OT:RR:NC:N1:106
Mr. Phil Kudla
Expeditors Tradewin
11101 Metro Airport Center Dr.
Suite 110
Romulus, MI 48174
RE: The tariff classification of gas swimming pool heaters from the United States.
Dear Mr. Kudla:
In your letter dated June 2, 2010, you requested a tariff classification ruling on behalf of your client, Pentair Pool and Spa. A brief description and internet links to additional information were provided.
Four devices are in question, all of them being natural or liquid propane gas fueled heaters for swimming pools and/or spas, either residential or commercial. The four pool heaters (models 472592 Master Temp, S749 Max-E-Therm, 471105 Minimax 100/75 and 472128 Minimax CH) differ in size and capacities. In common to all four models of pool heaters is the principal used to heat the pool water. Water is pumped through either a coil or finned tubing within a chamber of the water heater. The coils or tubes are exposed to heat from the combusted gas either ambiently or by the force of a blower. The now heated water is then returned to the pool or spa. The devices include thermostatic controls.
The applicable subheading for the gas swimming pool heaters will be 8419.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machinery, plant…for the treatment of materials by a process involving a change in temperature such as heating,…instantaneous…water heaters, nonelectric…: instantaneous gas 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