The tariff classification of a livestock waterer heating device from China.

N024990 April 9, 2008 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8419.89.9585, 9817.00.5000 Mr. Drew Patterson Global Safety Products, LLC 603 West Broad St. Suite #2 Falls Church, VA 22046 RE: The tariff classification of a livestock waterer heating device from China. Dear Mr. Patterson: In your letter dated March 13, 2008, you requested a tariff classification ruling. You included photos and information on design and use with your request. The merchandise at issue is referred to as a heater for a livestock waterer. The heater operates on 120 volts A/C and is designed as an option that the user can install within a cavity at the base of livestock waterer in order to prevent water in the upper reservoir from freezing in certain environments. The metal coil of the device is capable of heating the water to a range of 40 to 150 degrees Fahrenheit. The applicable subheading for the livestock waterer heating device will be 8419.89.9585, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machinery…electrically heated…, for the treatment of materials by a process involving a change of temperature such as heating,…: other machinery…: other: other: other, other: for other materials. The general rate of duty will be 4.2 percent ad valorem. Subheading 9817.00.5000, HTSUS, is the provision covering machinery, equipment, or implements to be used in agricultural or horticultural pursuits. This is an actual use provision subject to the certification process found in Sections 10.131 – 10.139 of the Customs Regulations. The use of the livestock waterer heating device satisfies an agricultural pursuit. As a result, these items will also be classified in the alternative subheading of 9817.00.5000, HTSUS, subject to certification. The conditional 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