CLA-2-73:S:N:N1:113 877467
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 Kerr Compact Warm Air Oil Furnace is 37 inches high, 22
inches wide and 46 inches deep. It is rated up to 115,000 BTU
per hour. The Gemini Warm Air Oil Furnace is 44 inches high, 22
inches wide and 46 inches deep. It has an output of up to
123,000 BTU per hour. The Lazer Warm Air Oil Furnace is 46
inches high, 22 inches wide and 46 inches deep. It has an output
of up to 137,000 BTU per hour. The Kerr Hibernia Warm Air Oil
Furnace is 46 inches high, 22 inches wide and 46 inches deep. It
has an output of up to 136,000 BTU per hour. Each of these
furnaces incorporates a blower for centrally heating a home or
residence.
The applicable subheading for the above furnaces 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 Kerr Saturn Hot Water Oil Fired Boiler is 38 inches
high, 23 inches wide and 22 inches deep. It has an output of up
to 172,000 BTU per hour. It heats water to provide both central
heat and domestic hot water.
The applicable subheading for the Saturn 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.
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