Mr. John G. Eschweiler
R.W. Beckett Corporation
P.O. Box 1289
Elyria, Ohio 44036
RE: The tariff classification of furnace burners and components from Slovenia, China and Italy
Dear Mr. Eschweiler:
In your letter dated August 23, 2004 you requested a tariff classification ruling.
You plan to import three foreign-sourced components into a Foreign Trade Zone and use them in the manufacture of furnace burners for liquid fuel. The fully assembled burners will then exit the FTZ and enter the commerce of the United States. You will be applying for non-privileged foreign status and request confirmation of the classification of the components and that once assembled into a burner unit they will assume the classification and duty rate of the completed unit.
Literature has been provided for the furnace burners. The Becket furnace burners, models NX, AFII, CF1400, AFG and SF are all furnace burners for oil.
Drawings have been provided for the components to be used in the manufacture of the furnace burners. They include:
The burner motors are AC motors with an output of 106.6 W. Part number 21805R will be made in Slovenia and part number 21805G will be made in China. (Either part number may be used with the Becket burners at issue here.)
The oil igniter, part number 7460, is used in place of a transformer. This part consists of a converter that steps up the voltage of the electrical (AC) feed and increases the frequency of the current, feeding power directly into the electrodes that form the igniter arc. The country of origin is China.
The solenoid valve, part number 21826, is made in Italy.
These three components, in addition to being assembled into a furnace burner after being admitted into an activated Zone, may in some instances be withdrawn as spare parts. You inquire as to whether or not they can be withdrawn under HTS subheading 8416.90.0000 as parts of furnace burners.
Nonprivileged foreign merchandise provided for in 19 CFR 146.42 will be subject to tariff classification in accordance with the character, condition and quantity of the actual product that is constructively transferred to Customs territory at the time the entry or entry summary is filed with Customs. Since the actual products transferred are classified elsewhere in accordance with Section XVI, Note 2(a), they are precluded from classification under 8416.90.0000.
The applicable subheading for the Beckett Burner Models NX, AFII, CF1400, AFG and SF incorporating the above electric motor, oil igniter and solenoid valve will be 8416.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for furnace burners for liquid fuel. The rate of duty will be free.
The applicable subheading for the electric motors imported separately will be 8501.51.4040, HTS, which provides for electric motors, other AC motors, multiphase, of an output not exceeding 750 W, exceeding 74.6 W but not exceeding 735 W, other. The rate of duty will be 2.5 percent.
The applicable subheading for the oil igniter (part number 7476), if imported separately, will be 9613.80.2090, HTS, which provides for cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks: other lighters, other, electrical, other. The rate of duty will be 3.9 percent.
The applicable subheading for the solenoid valve imported separately will be 8481.80.9005, HTS, which provides for taps, cocks, valves and similar appliances: other appliances: other, solenoid valves. The rate of duty will be 2 percent.
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 Robert Losche at 646-733-3011.
Robert B. Swierupski