CBP Ruling B88844 — The tariff classification of a solar pool heating mat from Australia.

Tariff classification

Headings: 4016

Product description

The product is a mat used as part of a passive solar pool heating system. The mat measures approximately 4 feet by 20 feet, and is extruded from ethylene-propylene-diene (EPDM) rubber. The mat is connected to PVC tubing header pipes. Through PVC connectors on the header pipes, the system is connected to a pool's filtration system or pump. The power of the filter or pump forces water through the header pipes into the mat. The mat is warmed by the heat of the sun, which in turn warms the water in the pipes. The warmed water flows back from the mat into the swimming pool. The mat may be mounted on the ground, on a roof, or on a rack. You request classification in subheading 8419.19.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other instantaneous or storage water heaters, non-electric: solar water heaters. However, Legal Note 1(a) to Section XVI precludes from classification in any of the provisions of that section other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanized rubber other than hard rubber (heading 4016).

CBP rationale

The applicable subheading for the solar heating mats will be 4016.99.6050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber, other.

Full text

NY B88844 September 29, 1997 CLA-2-40:RR:NC:SP:221 B88844 CATEGORY: Classification TARIFF NO.: 4016.99.6050 Mr. David M. Murphy Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue New York, NY 10167-3397 RE: The tariff classification of a solar pool heating mat from Australia. Dear Mr. Murphy: In your letter dated August 25, 1997, on behalf of Century Products, Inc., you requested a tariff classification ruling. The product is a mat used as part of a passive solar pool heating system. The mat measures approximately 4 feet by 20 feet, and is extruded from ethylene-propylene-diene (EPDM) rubber. The mat is connected to PVC tubing header pipes. Through PVC connectors on the header pipes, the system is connected to a pool's filtration system or pump. The power of the filter or pump forces water through the header pipes into the mat. The mat is warmed by the heat of the sun, which in turn warms the water in the pipes. The warmed water flows back from the mat into the swimming pool. The mat may be mounted on the ground, on a roof, or on a rack. You request classification in subheading 8419.19.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other instantaneous or storage water heaters, non-electric: solar water heaters. However, Legal Note 1(a) to Section XVI precludes from classification in any of the provisions of that section other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanized rubber other than hard rubber (heading 4016). The applicable subheading for the solar heating mats will be 4016.99.6050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber, other. The rate of duty will be 3.6 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 Joan Mazzola at 212-466-5580. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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