The tariff classification of heaters from Canada

NY 870389 January 21, 1992 CLA-2-85:S:N:N1:113 870389 CATEGORY: Classification TARIFF NO.: 8516.29.0090; 7322.90.0015 Linda Campanian Milne and Craighead Customs Brokers 200 International Boulevard P.O. Box 2 Sweetgrass, MT 59484 RE: The tariff classification of heaters from Canada Dear Ms. Campanian: In your letter dated January 2, 1992, on behalf of Ruffneck Heaters, you requested a tariff classification ruling. The merchandise consists of two types of space heaters. The Ruffneck XL3 electric unit heater uses permanently installed heating resistors and heat exchangers to provide heat in hazardous locations. The Ruffneck FR and HP series heaters employ steam, liquid or other non-electric heating sources. All models disperse heat by means of built-in fans. The applicable subheading for the electric unit heaters will be 8516.29.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for electric space heating apparatus and electric soil heating apparatus. The rate of duty will be 3.7% ad valorem. Goods classifiable under subheading 8516.29.0090, HTS, which have originated in the territory of Canada, will be entitled to a 0.7% ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. The applicable subheading for the non-electric heat exchanger unit heaters will be 7322.90.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for air heaters and hot air distributors, not electrically heated, incorporating a motor driven fan or blower. The rate of duty will be 4.2& ad valorem. Goods classifiable under subheading 7322.90.0015, HTS, which have originated in the territory of Canada, will be entitled to a 2.5% ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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