The tariff classification of an ultra low-NOx burner from Italy

N347087
April 2, 2025
CLA-2-84:OT:RR:NC:N1:103
CATEGORY: Classification
TARIFF NO.: 8419.90.1000; 9903.85.08
James Smith AO Smith Corporation 106 Adkisson St. Ashland City, TN 37015 RE: The tariff classification of an ultra low-NOx burner from Italy Dear Mr. Smith: In your letter dated March 25, 2025, you requested a tariff classification ruling. The merchandise under consideration is referred to as an ultra low NOx burner, part number 100332776. The unit is sized and shaped for certain gas-fired storage water heaters sold by your company. While referred to as a “burner,” it is not a complete assembly but instead requires a pilot/thermopile assembly, thermocouples, sensors, and other components to form a burner door assembly, which is then inserted into the combustion chamber of the water heater. The ultra low NOx burner is described as an aluminized steel metal burner box with a top surface composed of metal wire mesh and woven fiber. Extending from the side of the burner box is a venturi tube with an aluminized steel orifice holder and an aluminized steel door. The door is rounded so that it matches the shape of the combustion chamber and creates an airtight seal when installed. The applicable subheading for the ultra low NOx burner, part number 100332776, will be 8419.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof: Parts: Of instantaneous or storage water heaters.” The general rate of duty will be free. On March 12, 2025, Presidential proclamation 10895 imposed additional tariffs on certain derivative aluminum products. Additional duties for derivative aluminum products of 25 percent are reflected in Chapter 99, headings 9903.85.04 and 9903.85.07. Products provided by heading 9903.85.08 will be subject

to a duty of 25 percent upon the value of the aluminum content. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.85.08, in addition to subheading 8419.90.1000, HTSUS. Derivative aluminum articles processed in another country from aluminum articles that were smelted and cast in the United States, provided for in heading 9903.85.09, are not subject to the additional ad valorem duties. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Paul Huang at [email protected].
Sincerely,
Steven A. Mack Director National Commodity Specialist Division