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The tariff classification of a portable gas water heater from China.
Issued March 28, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N024572 (March 28, 2008)
Tariff classification
HTS codes: 8419.11.0000
Headings: 8419
Product description
You included photos and a description with your request. The merchandise at issue is referred to as a LP gas, portable water heater. The water heater is mounted on wheels and can be attached to an outdoor water faucet. The heater does not have any capability for water storage and only heats the water, via a gas burner, instantaneously as it is drawn into the device for immediate use.
CBP rationale
The applicable subheading for the portable gas water heater will be 8419.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machinery,…: instantaneous…water heaters, nonelectric: instantaneous gas water heaters.
Full text
N024572 March 28, 2008 CLA-2-84:OT:RR:E:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8419.11.0000 Ms. Kembrough Williams Char-Broil 1442 Belfast Ave. P.O. Box 1240 Columbus, GA 31904 RE: The tariff classification of a portable gas water heater from China. Dear Ms. Williams: In your letter dated March 11, 2008 you requested a tariff classification ruling. You included photos and a description with your request. The merchandise at issue is referred to as a LP gas, portable water heater. The water heater is mounted on wheels and can be attached to an outdoor water faucet. The heater does not have any capability for water storage and only heats the water, via a gas burner, instantaneously as it is drawn into the device for immediate use. The applicable subheading for the portable gas water heater will be 8419.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machinery,…: instantaneous…water heaters, nonelectric: instantaneous gas water heaters. The general 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 Mark Palasek at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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