CLA-2-85:S:N:N1:113 870389
Linda Campanian
Milne and Craighead Customs Brokers
200 International Boulevard
P.O. Box 2
Sweetgrass, MT 59484
RE: The tariff classification of heaters from Canada
Dear Ms. Campanian:
In your letter dated January 2, 1992, on behalf of Ruffneck Heaters, you
requested a tariff classification ruling.
The merchandise consists of two types of space heaters. The Ruffneck
XL3 electric unit heater uses permanently installed heating resistors and
heat exchangers to provide heat in hazardous locations. The Ruffneck FR and
HP series heaters employ steam, liquid or other non-electric heating sources.
All models disperse heat by means of built-in fans.
The applicable subheading for the electric unit heaters will be
8516.29.0090, Harmonized Tariff Schedule of the United States (HTS), which
provides for electric space heating apparatus and electric soil heating
apparatus. The rate of duty will be 3.7% ad valorem.
Goods classifiable under subheading 8516.29.0090, HTS, which have
originated in the territory of Canada, will be entitled to a 0.7% ad valorem
rate of duty under the United States-Canada Free Trade Agreement (FTA) upon
compliance with all applicable regulations.
The applicable subheading for the non-electric heat exchanger unit
heaters will be 7322.90.0015, Harmonized Tariff Schedule of the United States
(HTS), which provides for air heaters and hot air distributors, not
electrically heated, incorporating a motor driven fan or blower. The rate of
duty will be 4.2& ad valorem.
Goods classifiable under subheading 7322.90.0015, HTS, which have
originated in the territory of Canada, will be entitled to a 2.5% ad valorem
rate of duty under the United States-Canada Free Trade Agreement (FTA) upon
compliance with all applicable regulations.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport