CLA-2-84:S:N:N1:104 813855
Mr. John Guenin
Portage & Main Woodfire Systems Inc.
29 Hale Road Brampton
Ontario, L6W 3J9 Canada
RE: The tariff classification of wood fired hot water boilers
from Canada.
Dear Mr. Guenin:
In your letter dated August 11, 1995 you requested a tariff
classification ruling.
The literature describes these units as wood fired hot water
furnaces with damper motor operated by aquastat. An electric
pump typically located in the building being heated is used to
pump the heated water from the furnace into the building through
underground pipes. (The furnace is imported and sold without the
pump.) The BTU ratings range from 175,000 to 340,000. Because of
this large heating capacity, the market for these furnaces
includes greenhouses, rural industrial plants, kilns, large homes
and commercial establishments such as restaurants, resorts, etc.
In addition to the literature, you have submitted a certificate
of compliance from the Canadian Standards Association which
describes these units as atmospheric pressure type, wood fired
hot water boilers.
There are three models, N1, C and SA, and three sizes, ML30,
ML36 and ML42. The N1 is the basic unit with no insulation. The C
is the basic series with two inches of insulation. The SA is a
heavily insulated weather proof outside unit. Water capacity
ranges from 162 US gallons to 192 US gallons depending on the
size. Features include a fire pot which accepts logs up to 44
incles in length and a built-in heat exchanger to maximize heat
extraction from the flue gases.
The applicable subheading for the Portage & Main wood fired
hot water boilers (all models and sizes) will be 8403.10.0000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for central heating boilers (other than those of heading
8402). The rate of duty will be 3.4 percent.
This ruling is being issued under the provisions of Section
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 Robert
Losche at 212-466-5670.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division