Mr. William J. Polkinhorn
Bill Polkinhorn, Inc,
2401 Portico Boulevard
Calexico, CA 92231-9604

RE: The tariff classification of a gas burner device from Mexico

Dear Mr. Polkinhorn:

In your letter dated February 20, 2019 you requested a tariff classification ruling on behalf of Robertshaw Controls Company of Itasca, Illinois.

The merchandise under consideration is referred to as an InShot Gas Burner device, item numbers 215714 and 215747. The burner device features an air shutter that combines the injected liquid petroleum or natural gas fuel with air that is received through the fins of the burner. After the gas and air are combined, the burner device accelerates the gas and air mixture, generating intense heat. The mixture then exits the outlet of the burner device and is directed towards a heat exchange device of a forced air central heating system.

The applicable subheading for the InShot Gas Burner device, item numbers 215714 and 215747, will be 8416.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Furnace burners for liquid fuel, for pulverized solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances; Other furnace burners, including combination burners; gas burners. 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

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 Sandra Martinez at


Steven A. Mack
National Commodity Specialist Division