B89255 B8 Ruling Active

The tariff classification of soil heaters from the United Kingdom

Issued September 30, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8516.29.0090

Headings: 8516

Product description

The merchandise is a "Hotbox Heatwave." It is an electric heating panel used in the agricultural/horticultural industry. The device consists of an electrical heating element laminated between sheets of foil. The panel is cut-to-size to fit a planting bench, heating the soil for the propagation of cuttings. In your letter, you suggest that the item might be classifiable as agricultural machinery; however, soil heaters are specifically provided for in the HTS.

CBP rationale

The applicable subheading for the heater 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.

Full text

NY B89255 September 30, 1997 CLA-2-85:RR:NC:MM:B89255 CATEGORY: Classification TARIFF NO.: 8516.29.0090 Mr. David Kennedy AEI-Carr Customs Brokerage Services 560 Delaware Avenue Buffalo, NY 14202 RE: The tariff classification of soil heaters from the United Kingdom Dear Mr. Kennedy: In your letter dated September 3, 1997, on behalf of the St. George Company, Ltd., you requested a tariff classification ruling. The merchandise is a "Hotbox Heatwave." It is an electric heating panel used in the agricultural/horticultural industry. The device consists of an electrical heating element laminated between sheets of foil. The panel is cut-to-size to fit a planting bench, heating the soil for the propagation of cuttings. In your letter, you suggest that the item might be classifiable as agricultural machinery; however, soil heaters are specifically provided for in the HTS. The applicable subheading for the heater 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 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 James Smyth at 212-466-2084. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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