The tariff classification of a condensate evaporator from Germany

N006954 March 16, 2007 CLA-2-84:RR:E:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8419.39.0180 Mr. Holger R. Hartmaier DBK USA, Inc. 1776 Mentor Avenue Cincinnati, OH 45212 RE: The tariff classification of a condensate evaporator from Germany Dear Mr. Hartmaier: In your letter dated February 13, 2007 you requested a tariff classification ruling. You included descriptive literature and drawings with your request. The merchandise in question is a PTC heater to be imported in two models, a 230-volt version and a 400-460 volt version. These electric heaters will function as condensate evaporators in outdoor enclosures and control panels to evaporate excess moisture. In your request you suggest that the evaporators fall within the scope of subheading 8516.80, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electric heating resistors. However, heating resistors assembled with parts other than a simple insulated former and electrical connections are excluded from this provision. Because the subject evaporators are heating resistors assembled within an enclosures designed to capture and contain the condensate to be evaporated, the evaporators cannot be classified in HTSUS subheading 8516.80. The applicable subheading for the condensate evaporators will be 8419.39.0180, HTSUS, which provides for other dryers. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Patrick Wholey at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division