CLA-2-85:OT:RR:NC:N4:415
Mr. Keith J. Huff
SJH, Inc.
2530 Catamaran Way
Chula Vista, CA 91914
RE: The tariff classification of an immersion heater from China.
Dear Mr. Huff:
In your letter dated April 29, 2020, you requested a tariff classification ruling.
The subject immersion heater is designed and intended to be used within carpet cleaning equipment. The heater is immersed in water to heat it to a specific temperature in order to better clean carpets. It is constructed from a metal tubing layer, resistance wire, magnesium oxide insulation, epoxy sealing, and a terminal connection.
The applicable subheading for this immersion heater will be 8516.10.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "[e]lectric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: [e]lectric instantaneous or storage water heaters and immersion heaters: [o]ther water heaters and immersion heaters.” The rate of duty is Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8516.10.0080, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8516.10.0080, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division