CLA-2-84:S:N:N1:103 808616
Ms. Judy Campbell
W.Y. Moberly, Inc.
PO Box 164
Sweetgrass, MT 59484
RE: The tariff classification of an infrared heating unit from
Canada
Dear Ms. Campbell:
In your letter dated March 20, 1995 on behalf of Calcana
Industries Ltd. you requested a tariff classification ruling.
The SR-series low intensity infrared heating units basically
consist of gas and combustion air inlets, a burner box containing
an electrical motor, an air blower, and a direct spark or hot
surface gas ignition system, a low voltage thermostat connection,
a 4 inch aluminized steel combustion tube 10 feet long, a
polished aluminum reflector, and a combustion gas vent. Hangers
enable the unit to be hung from the ceiling, while tube couplers
allow additional radiant combustion tube/reflector units to be
added to the initial burner/tube unit. The hot combustion gases
produced in the burner unit travel through the combustion tube,
raising the temperature of the tube to between 450 degrees and
1000 degrees Fahrenheit. The hot tube emits infrared radiation
which is directed downwards by the reflector positioned above the
tube. The infrared rays directly heat people, walls, floors, and
other surfaces without heating the air. The warmed floor and
other surfaces, in turn, transfer heat to the air by convection,
thus raising the air temperature. Since the infrared units heat
from the floor up they are more efficient than forced hot air
systems, especially in structures with high ceilings such as
garages, warehouses, aircraft hangars, and manufacturing plants.
You have suggested classifying the SR series infrared
heaters in the provision for radiators for central heating, not
electrically heated...: radiators and parts thereof: other in
subheading 7322.19.00, Harmonized Tariff Schedule of the United
States (HTS), or in the provision for electric space heating
apparatus...: other in subheading 8516.29.00, HTS. However,
these units cannot be classified in subheading 7322.19.00 since
they are not considered to be a central heating radiator. As
they use gas as a fuel source, classification in subheading
8516.29.00 is also precluded.
The applicable subheading for the SR series low intensity
infrared heating units will be 8479.89.9599, (HTS), which
provides for machines and mechanical appliances having individual
functions, not specified or included elsewhere...: other machines
and mechanical appliances: other: other: other: other: other.
The rate of duty will be 3.5 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