Base
8543451990-08-01New YorkClassification

The tariff classification of steam coils and unit heaters from Canada.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-03 · Updates monthly

Summary

The tariff classification of steam coils and unit heaters from Canada.

Ruling Text

NY 854345 Aug 1 1990 CLA-2-73:S:N:N1:113 854345 CATEGORY: Classification TARIFF NO.: 7322.19.0000; 7322.90.0000 Mr. Roger M. Ludwig John Carr and Sons, Inc. 560 Delaware Ave. Buffalo, N.Y. 14202 RE: The tariff classification of steam coils and unit heaters from Canada. Dear Mr. Ludwig: In your letter dated July 10, 1990, on behalf of Industrial Mechanical Specialist Ltd., you requested a tariff classification ruling. Your descriptive literature indicates that you will be importing steam coils and unit heaters that will be used in large areas such as paper mills and various other industries. The applicable subheading for the steam coils will be 7322.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for radiators for central heating, not electrically heated and parts thereof. The rate of duty will be 4.2 percent ad valorem. The applicable subheading for the unit heaters will be 7322.90.0000, HTS, which provides for air heaters and hot air distributors. The rate of duty will be 4.2 percent ad valorem. Goods classifiable under subheadings 7322.19.0000 and 7322.90.0000 HTS, which have originated in the territory of Canada, will be entitled to a 3.3 percent rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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