The tariff classification of air heaters from Canada
Issued May 31, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7322.90.0015
Headings: 7322
Product description
The merchandise under consideration is several large industrial air handling units, identified as the AW-I-3 series, the PMI-IF series and the AW-D series. The units are constructed primarily of galvanized or galvannealed steel with copper and aluminum heating and cooling coils. Each unit contains a blowing device integral to the unit. The AW-I-3 and PMI-IF series are indirect gas fired furnaces and make-up air units. The AW-D series is a direct gas fired make-up air unit. The AW-I-3 series and the PMI-IF series incorporate internal exhaust flues for burnt gases. The AW-I-3 series features an efficient 3-pass stainless steel drum and a tube style heat exchanger. The PMI-IF series is a convoluted tube furnace with a stainless steel heat exchanger. The AW-D series incorporates a high efficiency burner, which is capable of a high turndown ratio, maximizing discharge air temperature control with minimal combustion by-product. You propose classification of the subject air heaters in subheading 8417.80, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other non-electrical industrial furnaces. This office disagrees. Heading 8417, HTSUS, provides for the heat treatment of various items; however, it does not provide for the heat treatment of air or HVAC. Additionally, heading 8417, HTSUS, provides only for industrial furnaces (non-electrical) that produce heat by the combustion of fuel; it does not provide for the heaters themselves.
CBP rationale
The applicable subheading for the subject air heaters will be 7322.90.0015, HTSUS, which provides for air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, of iron or steel.
Full text
N241951 May 31, 2013 CLA-2-73:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 7322.90.0015 Ms. Corie Koropatnicki GHY USA Inc. 572 S. Fifth Street Pembina, ND 58271 RE: The tariff classification of air heaters from Canada Dear Ms. Koropatnicki: In your letter dated May 6, 2013, you requested a tariff classification ruling on behalf of PMI Manufacturing. The merchandise under consideration is several large industrial air handling units, identified as the AW-I-3 series, the PMI-IF series and the AW-D series. The units are constructed primarily of galvanized or galvannealed steel with copper and aluminum heating and cooling coils. Each unit contains a blowing device integral to the unit. The AW-I-3 and PMI-IF series are indirect gas fired furnaces and make-up air units. The AW-D series is a direct gas fired make-up air unit. The AW-I-3 series and the PMI-IF series incorporate internal exhaust flues for burnt gases. The AW-I-3 series features an efficient 3-pass stainless steel drum and a tube style heat exchanger. The PMI-IF series is a convoluted tube furnace with a stainless steel heat exchanger. The AW-D series incorporates a high efficiency burner, which is capable of a high turndown ratio, maximizing discharge air temperature control with minimal combustion by-product. You propose classification of the subject air heaters in subheading 8417.80, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other non-electrical industrial furnaces. This office disagrees. Heading 8417, HTSUS, provides for the heat treatment of various items; however, it does not provide for the heat treatment of air or HVAC. Additionally, heading 8417, HTSUS, provides only for industrial furnaces (non-electrical) that produce heat by the combustion of fuel; it does not provide for the heaters themselves. The applicable subheading for the subject air heaters will be 7322.90.0015, HTSUS, which provides for air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, of iron or steel. 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 Barbara Kaiser at (646) 733-3024. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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