The tariff classification of heaters and boilers from Canada

NY 877467 August 24, 1992 CLA-2-73:S:N:N1:113 877467 CATEGORY: Classification TARIFF NO.: 7322.90.0015; 8403.10.0000 Mr. Gregor Wilson Kerr Controls Limited P.O. Box 1500 Truro, Nova Scotia, Canada B2N 5V2 RE: The tariff classification of heaters and boilers from Canada Dear Mr. Wilson: In your letter dated August 12, 1992, you requested a tariff classification ruling. The merchandise consists of a number of space heaters and boilers. The Kerr Compact Warm Air Oil Furnace is 37 inches high, 22 inches wide and 46 inches deep. It is rated up to 115,000 BTU per hour. The Gemini Warm Air Oil Furnace is 44 inches high, 22 inches wide and 46 inches deep. It has an output of up to 123,000 BTU per hour. The Lazer Warm Air Oil Furnace is 46 inches high, 22 inches wide and 46 inches deep. It has an output of up to 137,000 BTU per hour. The Kerr Hibernia Warm Air Oil Furnace is 46 inches high, 22 inches wide and 46 inches deep. It has an output of up to 136,000 BTU per hour. Each of these furnaces incorporates a blower for centrally heating a home or residence. The applicable subheading for the above furnaces will be 7322.90.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for air heaters, not electrically heated, incorporating a motor-driven fan or blower. The rate of duty will be 4.2 percent 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 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. The Kerr Saturn Hot Water Oil Fired Boiler is 38 inches high, 23 inches wide and 22 inches deep. It has an output of up to 172,000 BTU per hour. It heats water to provide both central heat and domestic hot water. The applicable subheading for the Saturn will be 8403.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for central heating boilers (other than those of heading 8402). The rate of duty will be 4.2 percent ad valorem. Goods classifiable under subheading 8403.10.0000, HTS, which have originated in the territory of Canada, will be entitled to a 0.8 percent 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