CLA-2-73:OT:RR:NC:N1:121
Ms. Antonella Proietto
Schenker of Canada
5935 Airport Rd., 9th Floor
Mississauga, Ontario, Canada L4V 1W5
RE: The tariff classification of a vehicle heater unit from Canada
Dear Ms. Proietto:
In your letter dated April 5, 2017, you requested a tariff classification ruling.
The product under consideration, identified as a “Heater Unit 24V,” is a nonelectric heater designed for use in transit buses to provide forced cabin heat or defrost at variable speeds.
The unit weighs 26 lbs. and consists primarily of a heater core/coil and a motor-driven fan/blower encased in a steel box. It is bolted to the floor of the bus and connected with two heater hoses, which enable glycol (hot coolant) from the engine to circulate to the heater core. The centrifugal fan/blower assembly within the heater includes an electric motor that is connected to a dashboard-mounted switch. To generate heat, the engine coolant circulates through the heater core of the heater. The heater core exchanges the heat of the coolant to the air and the fan/blower forces the air throughout the bus.
The applicable subheading for the heater unit will be 7322.90.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, of iron or steel. 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 https://hts.usitc.gov/current.
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 Barbara Kaiser at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division