CLA-2 CO:R:C:G 087731 DFC
Mr. Ned H. Marshak
Sharretts, Paley, Carter & Blauvelt, P.C.
80 Broad Street
New York, New York 10004
RE: New York Ruling Letter (NYRL) 830092 dated August 2, 1988
Dear Mr. Marshak:
We have been asked to reconsider the result reached in
NYRL dated August 2, 1988, addressed to you concerning the
tariff classification of a water bed heater from Taiwan.
FACTS:
The water bed heater which was the subject of the
referenced ruling was described as consisting of a "heating pad
made of a plastic type material which is electronically wired
for use as a water bed heater. There is also a heat controller
and two wood screws. The heat controller can be connected to
the heater to control the temperature as desired. The
controller is housed separately in a small plastic container
featuring a temperature dial and a sensor capillary tube.
The two screws can be used to fasten the heat controller to
a bed frame."
Customs took the position that the water bed heater, heat
controller and screws were an entirety classifiable under
subheading 8516.10.0080, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), as electric instantaneous or
storage water heaters and immersion heaters, other water
heaters, with duty at the rate of 3.7 percent ad valorem.
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Our New York office is now of the opinion that the
merchandise is more properly classifiable under the provision
for other electro-thermic appliances, other, in subheading
8516.79.0000, HTSUSA, with duty at the rate of 5.3 percent ad
valorem.
ISSUE:
Is the water bed heater more specifically described as
an electro-thermic appliance than as electric instantaneous or
storage water heaters and immersion heaters?
LAW AND ANALYSIS:
In applying the HTSUSA, the Customs Service must follow
the terms of the statute. Classification of goods under the
HTSUSA is governed by the General Rules of Interpretation
(GRI's). GRI 1 provides that "classification shall be
determined according to the terms of the headings and any
relative section or chapter notes, and, provided such heading
or notes do not otherwise require, according to [the remaining
GRI's taken or order]." In other words, classification is
governed first by the terms of the headings of the tariff and
any relative section or chapter notes.
The Explanatory Notes (EN), which are the official
interpretation of the Harmonized System at the international
level, list a number of exemplars for subheading 8516.10,
TSUSA. These exemplars are as follows:
(1) geysers in which the water is heated as
it flows through;
(2) storage water heaters (whether or not of
the pressure type), i.e., heat-insulated tanks
with immersion heating elements. In these
heaters, water is heated gradually;
(3) dual system heaters in which the water is
heated either electrically or by connection
to a fuel-heated hot water system . . .;
(4) electrode hot water boilers. . .;
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(5) immersion heaters for attachment to tanks,
vats, etc., for heating water or other liquids. . .;
(6) electric equipment for producing boiling water.
The exemplars listed are devices that are local or
centralized units to provide hot water throughout the house.
They are used in residences to heat water for family
consumption by bathing, cooking, or similar use. "Immersion
heaters" may be large enough to heat a boiler, or small enough
to fit into a cup.
It is clear that the water bed heater is not of the class
or kind of merchandise which falls within the purview of
subheading 8516.10, HTSUSA, even though it warms water. Its
function in not that of the units of that subheading.
Furthermore, EN (E) (13) to Heading 8516 states that other
elecctro-thermic appliances of a kind used for domestic
purposes includes "bed warmers." The instant heater operates
exactly as any other bed warmer and there is no reason to limit
this to a traditional solid-fill mattress bed.
HOLDING:
The water bed heater is classifiable under the provision
for other electro-thermic appliances, other in subheading
8516.79.0000, HTSUSA, with duty at the rate of 5.3 percent ad
valorem.
NYRL of August 2, 1988 is revoked. This ruling will be
effective as to entries of this merchandise made after the date
of this letter.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc AD NY Seaport
1cc James Smyth, NY Seaport
cahill library/peh
087731