CLA-2-85:OT:RR:NC:N2:220
Melannie Gushulak
Phillips & Temro, Ind.
9700 W. 74th Street
Eden Prairie, MN 55344
RE: The tariff classification of the Battery Blanket Heater from China
Dear Ms. Gushulak:
In your letter dated October 26, 2018 you requested a tariff classification ruling.
There are three items under consideration which are identified as Battery Blanket Heaters, Part Numbers 2800055, 2800063, and 2800071. Each of the subject devices are similar in design and consist of an insulated thermal blanket containing electric heating coils and an AC electrical cord extending from one end of the blanket. The subject battery heaters are 5 ¼ inches tall and come in lengths of 28 inches to 72 inches and are intended to be wrapped around a vehicle battery for the purpose of warming the vehicle battery during cold temperatures.
The Battery Blanket Heaters are powered by 120 VAC. When electricity flows through the internal heating grid within the blanket, the electrical resistance creates heat and subsequently warms the battery. You state that the effect of warming the battery is for the maximum amount of power to be available from the battery during startup operations in cold weather conditions. We would note that PN 2800055 is the 50 Watt blanket, PN 2800063 is the 80 Watt blanket, and PN 2800071 is the 160 Watt blanket.
In your request, you suggest the Battery Blanket Heaters are properly classified under 8516.80.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electric heating resistors. We disagree.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide guidance as to how tariff terms are to be interpreted. As per the ENs, electric heating resistors “consist of bars, rods, plates, etc., or lengths of wire (usually coiled), or special material which becomes very hot when current is passed through it”. Additionally, “if assembled with parts other than a simple insulated former and electrical connections, they are classified as parts of the machines or apparatus in question”. As provided in your request, these battery blanket heaters are more than a simple insulated former and electrical connection, but a complete electrical device that generates heat. In this office’s opinion, these additional parts would preclude this article from being classified in the proposed classification of 8516.80.8000, HTSUS.
The applicable subheading for the Battery Blanket Heaters, Part Numbers 2800055, 2800063, and 2800071, will be 8543.70.9960, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; Other machines and apparatus; …Other”. The rate of duty will be 2.6 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8543.70.9960, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 8543.70.9960, HTSUS, listed above.
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 Karl Moosbrugger at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division