CBP Ruling B80087 — The tariff classification of automatic three pass boilers from Canada

Tariff classification

Headings: 8403, 8402

Product description

The Automatic Three Pass Boilers feature gas, oil or dual fuel firing. These boilers are of the firetube type. Each boiler is designed to either generate steam or hot water. Units are not interchangeable. Literature indicates that the type of unit, i.e., steam or water, can be distinguished by the model number designation. Second letter of model number will read: "L" - low pressure steam, "H" - high pressure steam or "W" - hot water. Each boiler has an internal pre-heating and distribution system for introducing water to the boiler. The temperature of the incoming water is raised appreciably in the header and downpipes. This hot water is then forced down the lower portion of the shell and up around every part of all the tubes along the entire length of the boiler. This eliminates thermal shock. Boilers also feature air atomizing for all oils by integral air compressors. The Automatic Three Pass Boilers were developed for commercial installations requiring either steam or hot water.

Full text

NY B80087 December 19, 1996 CLA-2-84:RR:NC:1:104 B80087 CATEGORY: Classification TARIFF NO.: 8402.19.0000; 8403.10.0000 Mr. John Sveum Tower Group International, Inc. P.O. Box 269 Sweetgrass, Montana 59484 RE: The tariff classification of automatic three pass boilers from Canada Dear Mr. Sveum: In your letter dated November 26, 1996 on behalf of Saskatoon Boiler Mfg. Co. Ltd., you requested a tariff classification ruling. The Automatic Three Pass Boilers feature gas, oil or dual fuel firing. These boilers are of the firetube type. Each boiler is designed to either generate steam or hot water. Units are not interchangeable. Literature indicates that the type of unit, i.e., steam or water, can be distinguished by the model number designation. Second letter of model number will read: "L" - low pressure steam, "H" - high pressure steam or "W" - hot water. Each boiler has an internal pre-heating and distribution system for introducing water to the boiler. The temperature of the incoming water is raised appreciably in the header and downpipes. This hot water is then forced down the lower portion of the shell and up around every part of all the tubes along the entire length of the boiler. This eliminates thermal shock. Boilers also feature air atomizing for all oils by integral air compressors. The Automatic Three Pass Boilers were developed for commercial installations requiring either steam or hot water. The applicable tariff provision for the automatic steam-generating three pass boilers will be 8402.19.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Steam or other vapor generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers; parts thereof: Steam or other vapor generating boilers: Other vapor generating boilers, including hybrid boilers. The 1996 general rate of duty will be 6.2 percent ad valorem. The 1997 general rate of duty will be 6 percent ad valorem. The applicable tariff provision for the automatic hot water three pass boilers will be 8403.10.0000, HTSUSA, which provides for Central heating boilers (other than those of heading 8402) and parts thereof: Boilers. The 1996 general rate of duty will be 2.5 percent ad valorem. The 1997 general rate of duty will be 1.7 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Robert Losche at 212-466-5670. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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