CLA-2-73:OT:RR:NC:N5:121
Stacy Han
S & H Customs Broker, Inc.
13810 Cerritos Corporate Drive, B Cerritos, CA 90703
RE: The tariff classification of a forced air gas furnace from South Korea
Dear Ms. Han:
In your letter dated September 27, 2023, you requested a tariff classification ruling on behalf of Navien Inc. aka Navien America Inc.
The merchandise under consideration is identified as the NPF Hydro Furnace, product numbers NPF700-060U3BH, NPF700-100U5CH, NPF700-060H3BH, and NPF700-100H5CH. This device uses hot water to heat air and then it distributes the conditioned air through the ductwork of a residential home. It uses natural or propane gas to heat water and pump that water through a hydronic coil to heat the air. The motor-driven blower distributes the hot air through existing ductwork. The Hydro Furnace is not designed or certified for use in mobile homes, trailers, recreational vehicles or outdoor applications. The NPF Hydro Furnace comes in upflow and horizontal models. Both models are available in 60,000, 80,000, and 100,000 BTU per hour sizes.
The applicable subheading for the NPF Hydro Furnace, product numbers NPF700-060U3BH, NPF700-100U5CH, NPF700-060H3BH, and NPF700-100H5CH will be 7322.90.0030, 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, and parts thereof, of iron or steel: Other, including parts… Hot air distributors, not electrically heated, incorporating a motor-driven fan or blower. The general rate of duty is 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division