CLA-2-84:OT:RR:E:NC:1:104
Mr. Jamal Ahmed
Farrow International Trade Consulting
5397 Eglinton Avenue West, Suite 220
Toronto, Ontario M9C 5K6
Canada
RE: The tariff classification of catalytic heaters from Canada
Dear Mr. Ahmed:
In your letter dated July 9, 2008 on behalf of CCI Thermal Tech you requested a tariff classification ruling.
The catalytic heaters in question are infrared gas catalytic explosion-proof heaters used for spot or space heating. The models in question are: (1) the Cata-Dyne™ WX Series (standard unit), (2) the Cata-Dyne™ MKII Series (side mount controls), (3) the Cata-Dyne™ Slim Line Series (thinner space saving unit) and (4) the Cata-Dyne™ G Series (designed for use in non-hazardous heating applications such as infrared drying and curing ovens). They are available in a variety of configurations and sizes for use in hazardous locations where heating is needed. While the heaters utilize an electric ignition to start the heating process, the heaters rely on natural gas or propane to continue their operation. The heaters do not incorporate fans or blowers. Applications in the industrial heating market include: (1) comfort heating, (2) freeze protection for equipment or components and (3) drying or curing processes.
You have suggested classifying the heaters in question in subheading 8516.29.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: Electric space heating apparatus and electric soil heating apparatus: Other...Other. In your supplemental fax dated July 11, 2008, you indicate that the catalytic heaters are not electric space heaters. Heat is not generated by oxidizing or burning a fuel. Rather the heat is a by-product of a chemical reaction. As the heaters do not operate on an electro-thermic principle, subheading 8516.29.0090, HTSUS, would not be applicable.
The applicable subheading for the Cata-Dyne™ WX Series, the Cata-Dyne™ MKII Series, the Cata-Dyne™ Slim Line Series and the Cata-Dyne™ G Series infrared catalytic heaters will be 8479.89.9897, HTSUS, which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other…Other. The general rate of duty will be 2.5 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/.
You have also requested a ruling on the tariff classification of (1) the Cata-Dyne™ Instrument Gas Preheater, (2) the Cata-Dyne™ Line Heater, (3) the Cata-Dyne™ Enclosures, (4) the Cata-Dyne™ Super Conductor and (5) the Seal™ Pipeline Systems. The literature submitted for these units is not sufficient to determine the classification(s). Please describe the method of shipment for these models. Are the metal enclosures and clamshell frames shipped together with their respective number of heaters or are the enclosures and frames shipped separately? Are all the enclosures and frames made of stainless steel? Is “sleeve” another term for the clamshell frame? Include literature on the enclosures and frames themselves (such as an installation and/or operating manual). Is the Cata-Dyne™ Super Conductor imported together with the copper rods, metal enclosure and fuel gas train accessories? If so, list these accessories by name and function. Are all the components (heater, structure, heat exchanger) of the Cata-Dyne™ Line Heater imported in one shipment? If so, include detailed information on the heat exchanger. How does the “structure” differ from the enclosures used with the other heaters?
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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division