The tariff classification of a cabinet containing an electric resistance heater.

N237371 January 25, 2013 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20 Thomas Des Champs Dedoes Industries 1060 West Maple Walled Lake, MI 48390 RE: The tariff classification of a cabinet containing an electric resistance heater. Dear Mr. Des Champs: In your letter dated January 14, 2013, you requested a tariff classification ruling. Photos were provided. This ruling does not concern separately imported heaters. The item at issue concerns a “metal cabinet” of United States origin, which will contain after importation an electric resistance heater of French origin. This cabinet will store waterborne paint, and the electric resistance heater will prevent the waterborne paint from freezing.
For tariff purposes, the item is considered a composite good upon assembly in the United States of the foreign electric resistance heater to the domestically manufactured cabinet. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), at General Rules of Interpretation {GRI} 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this instance, the electric resistance heater used to prevent waterborne paint from freezing is an auxiliary apparatus to the metal cabinet. Accordingly, the essential character of the good is imparted by the metal cabinet. The applicable subheading for the metal cabinet of United States Origin, with or without the electric resistance heater, will be 9403.20, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture.” 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 Neil H. Levy at (646) 733-3036. Sincerely, Thomas J. Russo Director National Commodity Specialist Division