The tariff classification of heaters from Canada

NY F81469 January 10, 2000 CLA-2-85:RR:NC:N1:113 F81469 CATEGORY: Classification TARIFF NO.: 8516.29.0090 Ms. Judy Campbell W.Y. Moberly, Inc. Box 164 Sweetgrass, MT 59484 RE: The tariff classification of heaters from Canada Dear Ms. Campbell: In your letter dated December 21, 1999, on behalf of Ruffneck Heaters, you requested a tariff classification ruling. The merchandise is the Ruffneck Series FX4 liquid-filled, explosion-proof electric air heaters. The heaters are designed to supply heat in hazardous industrial locations where explosive gases or dusts are present. Each FX4 heater features a VacuCore liquid-to-air heat exchanger for greater efficiency, even distribution of heat, and a faster warm-up. The applicable subheading for the heaters will be 8516.29.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for electric space heating apparatus and electric soil heating apparatus, other, other. The rate of duty will be 3.7 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 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division