CLA-2-85:S:N:N1:113 869033
Ms. Mona Webster
Target Stores
33 Sixth Street
P.O. Box 1392
Minneapolis, MN 55440-1392
RE: The tariff classification of auto heaters from Taiwan
Dear Ms. Webster:
In your letter dated October 25, 1991, you requested a
tariff classification ruling.
The merchandise is Style 91806, Item 918, 12-volt Auto
Heater. The item is an auxiliary heater, which, when plugged
into the cigarette lighter outlet of an auto, heats the interior
of the car. The heater works more rapidly than the auto's own
heater, since the engine does not have to warm up. The heater is
fan forced.
The applicable subheading for the heater will be
8516.29.0030, Harmonized Tariff Schedule of the United States
(HTS), which provides for electric space heating apparatus,
other, portable space heaters, fan-forced. The rate of duty will
be 3.7% 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