CLA-2-85: RR:NC:N1:113 R00816

Mr. Michael Copelin
Wal-Mart Stores, Inc.
601 North Walton
Mail Stop #0410-L32
Bentonville, AR 72716-0410

RE: The tariff classification of an electric radiator heater from Italy

Dear Mr. Copelin:

In your letter dated September 10, 2004, you requested a tariff classification ruling.

The merchandise is a permanently sealed, oil-filled radiator heater. It measures approximately 48 inches in length by 17 inches in width, and 72 inches in height. The electric heater has a large LCD display that shows the temperature and timer functions. The applicable subheading for the heater will be 8516.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for electric space heating apparatus and electric soil heating apparatus, storage heating radiators. The rate of duty will be free.

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division