E80505 E8 Ruling Active

The tariff classification of immersion heaters from Taiwan

Issued April 21, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8516.10.0080

Headings: 8516

Product description

The merchandise is a 12-volt beverage heater to be plugged into the cigarette lighter outlet of an automobile. The heater consists of a coil which may be immersed into the beverage cup in order to re-heat the beverage.

CBP rationale

The applicable subheading for the immersion heater will be 8516.10.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for electric instantaneous or storage water heaters and immersion heaters, other water heaters and immersion heaters.

Full text

NY E80505 April 21, 1999 CLA-2-85:RR:NC:N1:113 E80505 CATEGORY: Classification TARIFF NO.: 8516.10.0080 Ms. Susan L. Dixon DAS Distributors, Inc. Box 275-K, R.D. 2 Palmyra, PA 17078 RE: The tariff classification of immersion heaters from Taiwan Dear Ms. Dixon: In your letter dated April 2, 1999, you requested a tariff classification ruling. The merchandise is a 12-volt beverage heater to be plugged into the cigarette lighter outlet of an automobile. The heater consists of a coil which may be immersed into the beverage cup in order to re-heat the beverage. The applicable subheading for the immersion heater will be 8516.10.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for electric instantaneous or storage water heaters and immersion heaters, other water heaters and immersion heaters. The rate of duty will be free. 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 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →