The tariff classification of a concrete heating system from Canada

NY C88519 June 17, 1998 CLA-2-73:RR:NC:MM:113 C88519 CATEGORY: Classification TARIFF NO.: 7322.90.0015 Ms. Carol Hagyard A. N. Deringer 1010 Niagra Street Buffalo, NY 14213 RE: The tariff classification of a concrete heating system from Canada Dear Ms. Hagyard: In your letter dated May 28, 1998, on behalf of Inventure Systems Ltd., you requested a tariff classification ruling. The merchandise is the Inventure ES-System. This is a heating system used to warm stored concrete aggregate in the winter when the temperature sinks below freezing. The heater consists of three major parts: the natural-gas powered heater, the fan, and the diffusers. The heater heats the air up to 2000 F, and the fan blows the air throughout the material. The Explanatory Notes to the Harmonized system provide for air heaters, wherever they are intended to be used, for space heating or for drying various materials. The applicable subheading for the Inventure ES-System 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, other, air heaters. The general rate of duty will be 0.8 percent ad valorem. 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 212-466-2084. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division