E88517 E8 Ruling Active

The tariff classification of stainless steel rings for instantaneous gas water heaters from China.

Issued October 19, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8419.90.1000

Headings: 8419

Product description

You submitted representative samples and descriptive literature with your request. These stainless steel rings, made of 304 stainless steel coil by a press machine, act as the heat transfer medium in instantaneous gas water heaters. Each ring measures approximately 2.5 inches in circumference by 1 inch in height, and weighs approximately 0.03 lbs. As hot combustion gases flow upward in the instantaneous gas water heater, the stainless steel rings are heated. Simultaneously, cold water flows downward through the heated stainless steel rings, heating up the rings. The heated water is then stored at the bottom of the water heater.

CBP rationale

The applicable subheading for the stainless steel rings for instantaneous gas water heaters will be 8419.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of instantaneous or storage water heaters.

Full text

NY E88517 October 19, 1999 CLA-2-84:RR:NC:MM:106 E88517 CATEGORY: Classification TARIFF NO.: 8419.90.1000 Dr. John Niu Nutech Company 2787 Cottonwood Court Clearwater, FL 33761 RE: The tariff classification of stainless steel rings for instantaneous gas water heaters from China. Dear Dr. Niu: In your letter dated October 5, 1999, as a follow-up to our request for additional information based upon your previous letter of August 24, 1999, you requested a tariff classification ruling. You submitted representative samples and descriptive literature with your request. These stainless steel rings, made of 304 stainless steel coil by a press machine, act as the heat transfer medium in instantaneous gas water heaters. Each ring measures approximately 2.5 inches in circumference by 1 inch in height, and weighs approximately 0.03 lbs. As hot combustion gases flow upward in the instantaneous gas water heater, the stainless steel rings are heated. Simultaneously, cold water flows downward through the heated stainless steel rings, heating up the rings. The heated water is then stored at the bottom of the water heater. You state that these stainless steel rings are for use solely or principally in instantaneous gas water heaters. You also indicate that the instantaneous gas water heaters are used only for industrial applications. The applicable subheading for the stainless steel rings for instantaneous gas water heaters will be 8419.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of instantaneous or storage water 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 Patrick J. Wholey at 212-637-7036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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