CLA-2-85:S:N:N1:113 875133
Mr. Earl Masarsky
6620 Camsell Crescent
Richmond, B. C., Canada V7C 2M7
RE: The tariff classification of space heaters from Canada
Dear Mr. Masarsky:
In your letter dated May 26, 1992, you requested a tariff classification
ruling.
The merchandise consists of a furnace, which may be imported with or
without an electric add-on furnace option, at the request of the purchaser.
The furnace is used to centrally heat an average-sized home and incorporates
a blower. The main fuel is wood, or other suitable combustible material.
The electric section may be operated independently of the wood furnace.
The applicable subheading for the furnace imported without the optional
electric add-on will be 7322.90.0015, Harmonized Tariff Schedule of the
United States (HTS), which provides for air heaters and hot air distributors,
not electrically heated, incorporating a motor-driven fan or blower. The
rate of duty will be 4.2% ad valorem.
The applicable subheading for the furnace imported with the optional
electric add-on will be 8516.29.0090, Harmonized Tariff Schedule of the
United States (HTS), which provides for electric space heating apparatus,
other. The rate of duty will be 3.7% ad valorem.
Goods classifiable under subheading 7322.90.0015, HTS, which have
originated in the territory of Canada, will be entitled to a 2.5% ad valorem
rate of duty under the United States-Canada Free Trade Agreement (FTA) upon
compliance with all applicable regulations.
Goods classifiable under subheading 8516.29.0090, HTS, which have
originated in the territory of Canada, will be entitled to a 0.7% ad valorem
rate of duty under the United States-Canada Free Trade Agreement (FTA) upon
compliance with all applicable regulations.
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