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R02204 R0 Ruling Active

The tariff classification of a heater from China

Issued July 19, 2005 by U.S. Customs and Border Protection.

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R0 R02204 (July 19, 2005)

Tariff classification

HTS codes: 7321.83.0050

Headings: 7321

Product description

The merchandise is a wood-burning heater composed of steel. The 195-pound heater will be used to heat in the home. It measures approximately 27 inches in width, 27.25 inches in height, and 18.5 inches in depth.

CBP rationale

The applicable subheading for the heater will be 7321.83.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel, other appliances, for solid fuel, other.

Full text

NY R02204 July 19, 2005 CLA-2-73:RR:NC:N1:113: R02204 CATEGORY: Classification TARIFF NO.: 7321.83.0050 Ms. Susana Martinez Beijing Trade Exchange 900 2nd Street, NE Washington, DC 20002 RE: The tariff classification of a heater from China Dear Ms. Martinez: In your letter dated June 28, 2005, you requested a tariff classification ruling. The merchandise is a wood-burning heater composed of steel. The 195-pound heater will be used to heat in the home. It measures approximately 27 inches in width, 27.25 inches in height, and 18.5 inches in depth. The applicable subheading for the heater will be 7321.83.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel, other appliances, for solid fuel, other. The rate of duty will be free. 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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