CLA-2-73:S:N:N1:113 877412
Mr. Gregor Wilson
Kerr Controls Limited
P.O. Box 1500
Truro, Nova Scotia, Canada B2N 5V2
RE: The tariff classification of heaters and boilers from Canada
Dear Mr. Wilson:
In your letter dated August 12, 1992, you requested a tariff
classification ruling.
The merchandise consists of a number of space heaters and
boilers.
The TW 2000 Wood Fired Boiler is 37 inches high, 22 inches wide
and 36 inches deep. It weighs 550 pounds, and is rated at
140,000 BTU per hour.
The Jetstream System is 50 inches high, 24 inches wide and
42 inches deep. It weighs 1,490 pounds. It has an output of
120,000 BTU per hour. The Jetstream burns wood to heat water
which is then stored in an insulated storage tank. The home
draws automatically from the tank for space heat or domestic hot
water.
The applicable subheading for the TW 2000 and the Jetstream
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 4.2
percent ad valorem.
Goods classifiable under subheading 8403.10.0000, HTS, which
have originated in the territory of Canada, will be entitled to a
0.8 percent ad valorem rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
The Scotty Wood Furnace is a wood burning furnace rated at
70,000 BTU per hour. It is 43 inches high, 22 inches wide and 46
inches deep. It weighs 344 pounds. The Scotty is a completely
packaged wood furnace, incorporating a blower.
The applicable subheading for the Scotty Wood Furnace will
be 7322.90.0015, Harmonized Tariff Schedule of the United States
(HTS), which provides for air heaters, not electrically heated,
incorporating a motor-driven fan or blower. The rate of duty
will be 4.2 percent 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 percent ad valorem rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
The Scotsman Wood Furnace is a wood burning furnace rated at
140,000 BTU per hour. It is 44 inches high, 29 inches wide and
39 inches deep. It weighs 392 pounds. It does not incorporate a
blower.
The Scotty SS Wood Furnace is 43 inches high, 22 inches wide
and 37 inches deep. It weighs 300 pounds, and is rated at 70,000
BTU per hour. It is intended to act as an add-on unit to the
home oil furnace. It does not incorporate a blower.
The applicable subheading for the Scotsman and Scotty SS
Wood Furnaces will be 7321.83.0050, Harmonized Tariff Schedule of
the United States (HTS), which provides for stoves, ranges,
grates, cookers (including those with subsidiary boilers for
central heating)... and similar non-electric domestic appliances,
of iron or steel, for solid fuel. The rate of duty will be 4.2
percent ad valorem.
Goods classifiable under subheading 7321.83.0050, HTS, which
have originated in the territory of Canada, will be entitled to a
2.5 percent 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