The tariff classification of oil-fired boiler heating systems for ships from the Netherlands

NY G88016 March 20, 2001 CLA-2-84:RR:NC:1:104 G88016 CATEGORY: Classification TARIFF NO.: 8403.10.0000 Mr. David Buchli The Netherlands Chamber of Commerce in the US, Inc. 303 E. Wacker Drive, Suite 412 Chicago, IL 60601 RE: The tariff classification of oil-fired boiler heating systems for ships from the Netherlands Dear Mr. Buchli: In your letter dated February 27, 2001 on behalf of Kabola Heating Systems you requested a tariff classification ruling. The B-Series Heating Systems (boilers) with integrated calorifier control are designed to generate heat for the heating of water for a central heating system. The boilers of this series heat the boiler water by means of a pressure jet burner which is installed on the front of the boiler. For fuel, diesel oil has to be used. The Btap-Series Heating Systems (boilers) are also designed to generate heat for the heating of water for a central heating system and also for the generation of domestic hot water by means of an integrated water spiral. They also heat the central heating water by means of a pressure jet burner on the front of the boiler. For fuel, diesel oil has to be used. (At special request, there is also a model which operates on kerosene.) The applicable subheading for the Kabola B-Series and Btap-Series Heating Systems 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) and parts thereof: boilers. The rate of duty will be free. 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 Robert Losche at 212-637-7038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division