CLA-2-85:RR:NC:N1:113 M86068
Mr. Michael McCullough
Vandegrift Forwarding Co., Inc.
9317 Cheshire Road
Sunbury, OH 43074
RE: The tariff classification of a fan and heater combination from China
Dear Mr. McCullough:
In your letter dated July 28, 2006, on behalf of Kaz USA, Inc., you requested a tariff classification ruling.
The sample you provided is the Oscillating Turbo Heater Fan, item HZ-0300. The appliance consists of a fan and a ceramic heater mounted one above the other in the same housing. The two components are designed to operate independently. In your letter, you suggest that the item be classified in heading 8414, HTS, with the essential character of a fan. However, in the opinion of this office, there is no compelling reason to hold that the fan is more essential than the heater. In such a case, we apply GRI 3(c) and classify according to the heading, which occurs last, the heading for the heater.
The applicable subheading for the fan/heater combination will be 8516.29.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electric space heating apparatus, other, portable space heaters, other. The rate of duty will be 3.7 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 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 James Smyth at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division