CLA-2-85:RR:NC:N1:113 F80634

Ms. Judy Campbell
W.Y. Moberly, Inc.
Box 164
Sweetgrass, MT 59484

RE: The tariff classification of a space heater from Canada

Dear Ms. Campbell:

In your letter dated November 22, 1999, on behalf of Ruffneck Heaters, you requested a tariff classification ruling.

The merchandise is the Ruffneck Explosion-proof Electric Air Heater, CXI ProVector Series. This space heater is available in two versions (with and without a built-in room thermostat) and in thirty-six different models. It is to be used in areas where flammable liquids, gases or vapors are present. It appears from the installation manual that it is usually permanently mounted to a wall.

The applicable subheading for the heater will be 8516.29.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for electric space heating apparatus, other, other. The general rate of duty will be 3.7 percent ad valorem.

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 James Smyth at 212-637-7008.

Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division