The tariff classification of auto heaters from Taiwan

NY 869033 December 2, 1991 CLA-2-85:S:N:N1:113 869033 CATEGORY: Classification TARIFF NO.: 8516.29.0030 Ms. Mona Webster Target Stores 33 Sixth Street P.O. Box 1392 Minneapolis, MN 55440-1392 RE: The tariff classification of auto heaters from Taiwan Dear Ms. Webster: In your letter dated October 25, 1991, you requested a tariff classification ruling. The merchandise is Style 91806, Item 918, 12-volt Auto Heater. The item is an auxiliary heater, which, when plugged into the cigarette lighter outlet of an auto, heats the interior of the car. The heater works more rapidly than the auto's own heater, since the engine does not have to warm up. The heater is fan forced. The applicable subheading for the heater will be 8516.29.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for electric space heating apparatus, other, portable space heaters, fan-forced. The rate of duty will be 3.7% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport