CLA-2-84:OT:RR:NC:N1:102
Mr. Felix M. Bou
Unlimited Traders Corporation
Cond. Mar de Isla Verde, Apt. 2N
Carolina, Puerto Rico 00979
RE: The tariff classification of a solar water heater from China.
Dear Mr. Bou:
In your letter dated September 6, 2015 you requested a ruling on the tariff classification for a solar water heater.
The product under consideration is a compact, non-pressurized solar water heater that includes a tank. The system consists of evacuated glass tubes, a mounting frame and an insulated tank that has a storage capacity ranging between 100 to 360 liters. Water is introduced from the water pipe of a building and flows up towards the connected tank. As the glass vacuum tubes absorb solar heat, the heat is conveyed to the upward flowing water. The water is constantly recirculated through the system in order to continue the heating process, allowing the water to become hot. The water receives heat from the water flowing upward to the water tank and also, from the vacuum tubes as it returns to the tank.
The applicable subheading for the home base will be 8419.19.0040, Harmonized Tariff Schedule of the United States, 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/.
In your submission, you also requested a ruling on the country of origin marking of the solar water heater that includes a tank. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. In this case, we find that we need additional information to make a marking determination. Please submit the following information – Will the solar heater with tank be manufactured in China? If not, provide the country of origin for each non-Chinese article. Are all of the components for the solar water heater with tank manufactured in China or are there components assembled in China from non-Chinese components? What specific assembly work is performed in China? Submit pictures, photographs and drawings illustrating how the merchandise will be marked.
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 Sandra Martinez at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division