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N238241 N2 Ruling Active

The tariff classification of an electric resistance heater from France

Issued March 1, 2013 by U.S. Customs and Border Protection.

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N2 N238241 (March 1, 2013)

Tariff classification

HTS codes: 8419.89.9585

Headings: 8419

Product description

The item being considered is an “Electric Resistance Heater”.

Full text

N238241 March 1, 2013 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8419.89.9585 Thomas Des Champs Dedoes Industries, Inc. 1060 W West Maple Road Walled Lake, MI 48390-2935 RE: The tariff classification of an electric resistance heater from France Dear Mr. Des Champs, In your letter dated February 6, 2013, you requested a tariff classification ruling. The item being considered is an “Electric Resistance Heater”. You state in your request that the “Electric Resistance Heater” is used to prevent waterborne paint from freezing. After importation, the heater is attached to the inside of a metal cabinet which stores the paint. The “Electric Resistance Heater” consists of two (2) steel heating elements and fins to disperse the heat. There are two (2) steel tubes to position the heater in its mounting position in the cabinet and a steel plate on the other end for mounting and bolting the heater to the bottom of the cabinet. The housing of the unit contains a manual adjustable thermostat (0 degrees to 40 degrees Celsius). The electric cable exiting the heater housing is connected to an external power supply. As noted in your technical drawings, the “Electric Resistance Heater” measures approximately six (6) feet in length.  The applicable classification subheading for the “Electric Resistance Heater” will be 8419.89.9585, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machinery, plant or laboratory equipment … by a process involving a change of temperature such as heating, … Other machinery, plant or equipment: Other: Other: Other: For other material”. The rate of duty will be 4.2%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 this ruling, please contact the National Import Specialist at 646-733-3013. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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