CLA-2-85:RR:NC:N1:113 H82850

Mr. Stephen P. Deem
Control Devices, Inc.
228 Northeast Road
Standish, ME 04084

RE: The tariff classification of supplemental heater from Dominican Republic.

Dear Mr. Deem:

In your letter dated May 30, 2001, received in this office on June 25, 2001, you requested a ruling on tariff classification.

The sample you provided is an electrical supplemental vehicle heater, SVH-01. The heater may be used in both gas and diesel engines for instant heat applications, such as defrost and cold start-up.

The applicable subheading for this product will be 8516.80.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for electric heating resistors, other. The general 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 212-637-7008.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division