CLA-2-84:OT:RR:NC:N1:102

Ms. Monika Munro
Profreight Brokers Inc.
35A Brunswick Ave.
Edison, NJ 08817

RE: The tariff classification of a thermal oil heater from Spain.

Dear Ms. Munro:

In your letter dated January 22, 2018, on behalf of Alvic USA LLC., you requested a tariff classification ruling. Descriptive literature and drawings were included in your submission.

The product under consideration is identified as a thermal oil heater, model number SQ-40-1500. The oil heater is a non-electrical unit that is designed to heat oil. The enclosed unit consists of a burner, a panel board, a pump with a motor, instrumentation, and a central tank. The heating surface of the heater measures 77 meters squared and while in use, the heater is said to achieve an approximate working temperature of 280 degrees Celsius.

The applicable subheading for the thermal oil heater, model number SQ-40-1500, will be 8417.80.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other non-electric industrial furnaces. The general rate of duty will be 3.9 percent ad valorem.

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 https://hts.usitc.gov/current.

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 [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division