CLA-2-73:OT:RR:NC:N1:121
Mr. Eric Hagen
DCM Manufacturing Inc.
4540 West 160th Street
Cleveland, OH 44135
RE: The tariff classification of a box heater assembly from China
Dear Mr. Hagen:
In your letter dated September 11, 2013, you requested a tariff classification ruling.
The merchandise under consideration is identified as a “Box Heater Assembly” designed for use in various motor vehicle applications to provide forced cabin heat or defrost at variable speeds. Its main components include a heater core with a housing of galvanized steel, an aluminum fan blade, a 12 volt electric motor, and a variable speed switch.
The box heater assembly can be mounted in any location that does not obstruct the heater hose connections to the vehicle engine; however, it is most often affixed to the vehicle floor.
To generate heat the engine coolant circulates through the heater core of the box heater assembly. The heater core exchanges the heat of the coolant to the air. Corresponding with the setting of the variable speed switch, the motor and fan circulate the heated air throughout the cabin.
You question whether the box heater assembly is classified in subheading 8708.99.80, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts and accessories of motor vehicles. Additional U.S. Rule of Interpretation (“AUSRI”) 1(c) states that, in the absence of special language or context which otherwise requires, “a provision for parts of an article covers products solely or principally used as part of such articles but a provision for ‘parts’ or ‘parts and accessories’ shall not prevail over a specific provision for such part or accessory.” According, since heading 7322 is an eo nomine provision, it will take precedence over heading 8708, which is a provision for parts.
The applicable subheading for the box heater assembly will be 7322.90.0015, HTSUS, which provides for air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, of iron or steel. The rate of duty will be free.
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 Barbara Kaiser at (646) 733-3024.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division