CLA-2-85:RR:NC:N1:113 R02999

Mr. Marcello Velenosi
International Thermal Research, Ltd.
2431 Simpson Road
Richmond, British Columbia
Canada V6X 2R2

RE: The tariff classification of heating systems from Canada

Dear Mr. Velenosi:

In your letter dated December 19, 2005, you requested a tariff classification ruling.

The merchandise consists of three heating systems designed for yachts and motor homes. The “Hurricane II” is a diesel-fired hydronic heating system used in the marine environment. It has 6 zone controls, including 4 for space heating, 1 for domestic hot water, and 1 for the engine area. Two models, both with electric ignition, are available. H2 has a tank capacity of 18 liters and a maximum heat output of 35,000 BTU/h. H2L is larger, with a 32-liter capacity and 50,000 BTU/h maximum heat output.

The “Oasis” is a modular hydronic heating system. Model number CH-35 has a tank capacity of 18 liters and heat output of 35,000 BTU/h. Model number CH-50 is the larger style, with a 31-liter capacity and 50,000 BTU/h heat output. Adding the optional DM-8 Distribution Module allows the Oasis system to also be used for space heating. The DM-8 features dual circulation pumps, an engine/heating system interface and a domestic water heat exchanger.

The “WaterHeater” is a DC diesel-fired continuous output domestic hot water heater. Storage capacity is 20 liters. The system requires 5.4 amps of current and uses 65 watts of power. The “WaterHeater” can also be used for space heating by adding an optional heating module. The heated domestic water is then used as the heat source, producing up to 14,000 BTU/h.

The applicable subheading for all three heating systems will be 8516.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for electric instantaneous or storage 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 the World Wide Web at http://www.usitc.gov/tata/hts/.

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