CBP Ruling N285323 — The tariff classification of residential boilers from Europe.

Tariff classification

Headings: 8403

Product description

The Wood Gasifying Boiler Attack comes in six models: Model Line 9000, Model Line 8000, Model Line 7000, Model Line 6000, Model Line 5000 and Model Line 3000. The products are used to heat residential environments, such as houses, cottages, and work rooms. Dry wood and/or wood pellets are fed to the combustion chamber and the combustion chamber, together with a heat exchanger produce heat. The temperature range of the Model Line boilers 5000 and 6000 is 65-90 degrees Celsius and the temperature range of the Model Line boiler 7000 is 65-85 degrees Celsius. Based on the physical characteristics of the items and the literature/technical information provided, the items would be classified under heading 8403.

CBP rationale

The applicable subheading for the Wood Gasifying Boiler Attack: Model Line 9000, Model Line 8000, Model Line 7000, Model Line 6000, Model Line 5000 and Model Line 3000 will be 8403.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for central heating boilers (other than those of heading 8402).

Full text

N285323 May 8, 2017 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8403.10.0000 Mr. Sven Otto Otto & Sohn USA Inc. 444 Brickell Avenue, Suite 51132 Miami, FL 33131 RE: The tariff classification of residential boilers from Europe. Dear Mr. Otto: In your letter dated April 12, 2017 you requested a tariff classification ruling. The Wood Gasifying Boiler Attack comes in six models: Model Line 9000, Model Line 8000, Model Line 7000, Model Line 6000, Model Line 5000 and Model Line 3000. The products are used to heat residential environments, such as houses, cottages, and work rooms. Dry wood and/or wood pellets are fed to the combustion chamber and the combustion chamber, together with a heat exchanger produce heat. The temperature range of the Model Line boilers 5000 and 6000 is 65-90 degrees Celsius and the temperature range of the Model Line boiler 7000 is 65-85 degrees Celsius. Based on the physical characteristics of the items and the literature/technical information provided, the items would be classified under heading 8403. The applicable subheading for the Wood Gasifying Boiler Attack: Model Line 9000, Model Line 8000, Model Line 7000, Model Line 6000, Model Line 5000 and Model Line 3000 will be 8403.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for central heating boilers (other than those of heading 8402). 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 the World Wide Web at https://hts.usitc.gov/current. In your submission, you request a ruling for country of origin marking and trade agreements. Additional information is needed. Such information includes an explanation of the manufacturing process, identifying the country the boilers are manufactured in and the country of origin for each component. Also, state the trade agreement you are requesting consideration for and explain how your goods meet the requirements of this trade agreement. 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 Sandra Martinez at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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