The tariff classification of water heater exchange assembly from China

N246297 September 24, 2013 CLA-2-84:OT:RR:NC:1:106 CATEGORY: Classification TARIFF NO.: 8419.90.9010 Ms. Rebecca Chu All In One Customs Service 2710 Yates Avenue Commerce, CA 90040 RE: The tariff classification of water heater exchange assembly from China Dear Ms. Chu: In your letter dated September 16, 2013 you requested a tariff classification ruling on behalf of your client U.S. Smart Industries LLC. Descriptive literature and samples were provided. The samples will be returned. The merchandise in question is a water heater exchange assembly. The heat exchanger assembly is composed of copper hot water hi-fin tubing loop assembly and a steel header steel plate. Both parts will be placed into the water heater. The water heater exchange is going to be used in a swimming pool heater. The heater is an instantaneous heater and is gas fired. The applicable subheading for water heater exchange assembly will be 8419.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machinery, plant…instantaneous or storage water heaters, nonelectric; parts thereof: parts: of instantaneous and storage water heaters. The rate of duty will be free. The merchandise in question may be subject to antidumping duties or countervailing duties.  Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection.  You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”).  For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/ 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 Nicholas Bartkus at (646) 733-3017. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division