The tariff classification of gas fired thermal oil heater system from Canada

N014843 August 23, 2007 CLA-2-84:RR:E:NC:1:120 CATEGORY: Classification TARIFF NO.: 8417.80.0000 Mr. Les Suzuki Livingston International 720-1140 West Pender Street Vancouver, BC V6E4H5 Canada RE: The tariff classification of gas fired thermal oil heater system from Canada Dear Mr. Suzuki: In your letter dated July 26, 2007 you requested a tariff classification ruling on behalf of your client, Wellons Canada. The gas-fired heating system incorporates a natural gas burner that projects a flame directly into a furnace and does not have an ash removal system. The main cylindrical heating unit is made of steel and aluminum and measures 45’ long x 12’ in diameter. The unit is self-enclosed and heats oil in a closed loop system of coils. The heated oil circulates throughout the plant to heat air in the drying process for plywood sheets. It then circulates through a plywood press providing heat to the glue to press the plywood into formed shapes. The entire system will be imported together including the expansion tank and tower, storage tank, air pre-heater, combustion air fan control room for the gas burner, electrical control panel, exhaust duct, gas train (pipe spooling and valves), gas burner, and circulating pumps. This system is a composite good, the essential character of which is the gas-burning industrial furnace. Due to its massive size and weight, the system will be shipped from Canada on four separate trucks within 48 hours of each other to facilitate a split shipment transport. New regulations have been promulgated on the subject of "single entry for unassembled or disassembled entities imported on multiple conveyances" due to the size or nature of the merchandise [19 U.S.C. 1484(j)(1)]. The new regulations now provide for the treatment of certain multiple shipments of merchandise as a single entry. The components shipped in the manner described in your letter must comply with 19 C.F.R. 141.58 to be approved for such treatment. Because the requirements for this new regulation are complex, you are advised to consult 19 C.F.R. 141.58, which describes those requirements. Also see the Federal Register, Vol. 71, No. 106, Friday, June 2, 2006, pages 31921 - 31927. In the event that actual circumstances of shipment do not meet the new requirements, or should the importer choose to file a separate entry for each portion of the gas fired thermal oil heater system as it arrives, each item in the system should be classified separately. The applicable subheading for the gas fired thermal oil heater system will be 8417.80.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other non-electric industrial furnaces. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Denise Faingar at 646-733-3010. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division