The tariff classification of space heaters from Canada

NY 875133 June 11, 1992 CLA-2-85:S:N:N1:113 875133 CATEGORY: Classification TARIFF NO.: 8516.29.0090; 7322.90.0015 Mr. Earl Masarsky 6620 Camsell Crescent Richmond, B. C., Canada V7C 2M7 RE: The tariff classification of space heaters from Canada Dear Mr. Masarsky: In your letter dated May 26, 1992, you requested a tariff classification ruling. The merchandise consists of a furnace, which may be imported with or without an electric add-on furnace option, at the request of the purchaser. The furnace is used to centrally heat an average-sized home and incorporates a blower. The main fuel is wood, or other suitable combustible material. The electric section may be operated independently of the wood furnace. The applicable subheading for the furnace imported without the optional electric add-on will be 7322.90.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for air heaters and hot air distributors, not electrically heated, incorporating a motor-driven fan or blower. The rate of duty will be 4.2% ad valorem. The applicable subheading for the furnace imported with the optional electric add-on will be 8516.29.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for electric space heating apparatus, other. The rate of duty will be 3.7% ad valorem. Goods classifiable under subheading 7322.90.0015, HTS, which have originated in the territory of Canada, will be entitled to a 2.5% ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Goods classifiable under subheading 8516.29.0090, HTS, which have originated in the territory of Canada, will be entitled to a 0.7% ad valorem 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