CLA-2-85:RR:NC:N1:113 R03588

Mr. Troy Crago
Atico International (USA), Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of a ceramic heater from China

Dear Mr. Crago:

In your letter dated March 29, 2006, on behalf of Corporate Express, you requested a tariff classification ruling.

The merchandise is an electric ceramic heater (item number W090BA00041). The heater is portable and has a self-contained fan. It will be used to heat small spaces.

The applicable subheading for the heater will be 8516.29.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electric space heating apparatus…other, portable space heaters, fan-forced. The rate of duty will be 3.7 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 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 the ruling, contact National Import Specialist James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division