Mr. Bill Polkinhorn
Bill Polkinhorn, Inc.
2401 Portico Boulevard
P.O. Box 712
Calexico, CA 92231

RE: The tariff classification of a pilot for a gas burner from Mexico.

Dear Mr. Polkinhorn:

In your letter dated June 26, 2009 you requested a tariff classification ruling on behalf of your client, Robertshaw Controls Co.

The merchandise under consideration is a Pilot, part number 48265. This Pilot forms part of a pilot assembly which serves as a pilot light for a gas burner, and is specifically designed and fitted for this use. The Pilot is a piece of sheet metal that is bent at predetermined angles so as to form a hood which precisely directs and controls the flame, in close quarters, to a larger burner in such a way that the flame only comes in contact with the burner. It is additionally so configured to receive a tube at the end opposite the flame which supplies the gas source to the flame.

The applicable subheading for the Pilot, part number 48265, will be 8416.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Furnace burners for liquid fuel, for pulverized solid fuel or for gas…parts thereof: Parts. 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 World Wide Web at

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 Denise Faingar at (646) 733-3010.


Robert B. Swierupski
National Commodity Specialist Division