Mr. Don Brunton
R.R. # 7 Orangeville
Ontario, Canada, L9W 2Z3
RE: The tariff classification of Pizza Heaters from Canada
Dear Mr. Brunton:
In your letter of no date, you requested a tariff classification ruling.
The merchandise is a Pizza Heater which is intended to be inserted into a delivery bag. This item is a heating resistor consisting of aluminum foil laminated to polyester. The heater is plugged into a delivery van's cigarette lighter socket. It provides enough heat to keep the pizza fresh during the delivery process.
The applicable subheading for the Pizza Heater will be 8516.80.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for electric heating resistors. The rate of duty will be 3.9 percent ad valorem.
Goods classifiable under subheading 8516.80.8000, HTS, which have originated in the territory of Canada, and are imported on or prior to December 31, 1993, will be entitled to a 1.9 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Effective January 1, 1994, with the implementation of the North American Free Trade Agreement (NAFTA), preferential tariff treatment for goods under the FTA will be discontinued.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Jean F. Maguire
New York Seaport