The tariff classification of an electric heater.

N291982 December 6, 2017 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8415.90.8045 Mr. Jacob McGraw Valeo North America Inc. 3620 Symmes Road Hamilton, OH 45015 RE: The tariff classification of an electric heater. Dear Mr. McGraw: In your letter dated November 9, 2017 you requested a tariff classification ruling. Technical drawings were provided. The product in question is an electric powered heater designed for use in the HVAC unit of a motor vehicle. The HVAC internal fan blows air into the electric heater. The air is then heated and the conditioned air continues to flow into the passenger section of the vehicle. The heater consists of aluminum fins, a plastic housing, and electrical components. The applicable subheading for the electric powered heaters will be 8415.90.8045, Harmonized Tariff Scheduled of the United States (HTSUS), which provides for other parts of automotive air conditioners. The general rate of duty will be 1.4 percent ad valorem. 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. 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