CLA-2-84:OT:RR:NC:N1:106
Brian M. Sell, Customs and Traffic Coordinator
Teleflex Canada
3831 No, 6 Road
Richmond, British Columbia, CANADA V6V-1P6
RE: The tariff classification of a vehicle coolant heater from Canada
Dear Mr. Sell,
In your letter dated September 7, 2012, you requested a tariff classification.
The items under consideration are the “Proheat M-Series” Coolant Heaters (Model # M50, M80, M105). As you stated in your request, the heaters are primarily diesel burning coolant heaters used on trucks, buses, heavy equipment and military personnel carriers. Their function is to preheat engine coolant in order to keep an engine block warm. This allows for easy cold starts and eliminates the need to idle an engine to keep it warm. The “Proheat M-Series” Coolant Heaters can also function as auxiliary heaters for a crew cab or passenger compartment. The three (3) models (M50; M80; M105) vary in operating voltage and coolant capacity to accommodate different vehicles, but their primary components are the same in all of the various models. The M50, the M80 and the M105 may be configured with different connections and fittings in order to attach to various types of vehicles. The “Proheat M-Series” Coolant Heaters are a cast aluminum burner head assembly, attached to a steel combustion chamber. It is surrounded by a steel water jacket outer housing. The fuel burns in the combustion chamber. Vehicle coolant is pumped into and around the water jacket and heated indirectly by the burning fuel. Heated coolant is pumped out of the water jacket and back to the engine block.
The applicable classification subheading for the “Proheat M-Series” Coolant Heaters” (Model # M50, M80, M105) will be 8419.50.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating…: heat exchange units: other. The general rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.
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 this ruling, please contact National Import Specialist Matthew Sullivan at 646-733-3013.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division