The tariff classification of infrared heaters from the United Kingdom

NY 803374 November 9, 1994 CLA-2-73:S:N:N3:113 803374 JTS CATEGORY: Classification TARIFF NO.: 7321.81.1000; 7321.82.1000 Ms. Staci Robinson LEP Profit International, Inc. 16038 Vickery, Suite 2000 Houston, TX 77032 RE: The tariff classification of infrared heaters from the United Kingdom Dear Ms. Robinson: In your letter dated October 13, 1994, on behalf of the Dearborn Company, Inc., you requested a tariff classification ruling. The merchandise is the Dearborn Infrared Heater, model numbers DIR18N, DIR30N, DIR18LP, and DIR30LP. All models are vent-free, steel heaters that can be floor or wall mounted. The heater is available in two sizes, 18,000 Btu and 30,000 Btu. Models DIR18N and DIR30N are fueled by natural gas. Models DIR18LP and DIR30LP are fueled by liquid propane. The applicable subheading for the natural gas heaters (model nos. DIR18N and DIR30N) will be 7321.81.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers ... and similar nonelectric domestic appliances, of iron or steel, other appliances, for gas fuel or for both gas and other fuels, portable. The rate of duty will be 5.7 percent ad valorem. The applicable subheading for the liquid propane heaters (model nos. DIR18LP and DIR30LP) will be 7321.82.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers ... and similar nonelectric domestic appliances, of iron or steel, other appliances, for liquid fuel, portable. The rate of duty will be 5.7 percent ad valorem.  This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport