CLA-2-73:S:N:N3:113 803374 JTS
Ms. Staci Robinson
LEP Profit International, Inc.
16038 Vickery, Suite 2000
Houston, TX 77032
RE: The tariff classification of infrared heaters from the
United Kingdom
Dear Ms. Robinson:
In your letter dated October 13, 1994, on behalf of the
Dearborn Company, Inc., you requested a tariff classification
ruling.
The merchandise is the Dearborn Infrared Heater, model
numbers DIR18N, DIR30N, DIR18LP, and DIR30LP. All models are
vent-free, steel heaters that can be floor or wall mounted. The
heater is available in two sizes, 18,000 Btu and 30,000 Btu.
Models DIR18N and DIR30N are fueled by natural gas. Models
DIR18LP and DIR30LP are fueled by liquid propane.
The applicable subheading for the natural gas heaters (model
nos. DIR18N and DIR30N) will be 7321.81.1000, Harmonized Tariff
Schedule of the United States (HTS), which provides for stoves,
ranges, grates, cookers ... and similar nonelectric domestic
appliances, of iron or steel, other appliances, for gas fuel or
for both gas and other fuels, portable. The rate of duty will be
5.7 percent ad valorem.
The applicable subheading for the liquid propane heaters
(model nos. DIR18LP and DIR30LP) will be 7321.82.1000, Harmonized
Tariff Schedule of the United States (HTS), which provides for
stoves, ranges, grates, cookers ... and similar nonelectric
domestic appliances, of iron or steel, other appliances, for
liquid fuel, portable. The rate of duty will be 5.7 percent ad
valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport