CLA-2-84:OT:RR:NC:N1:102
Mr. Sven Otto
Otto & Sohn USA Inc.
444 Brickell Avnue, Suite 51132
Miami, FL 33131
RE: The tariff classification of residential boilers.
Dear Mr. Otto:
In your letter dated April 11, 2017 you requested a tariff classification ruling.
Literature for two types of residential boilers that heat up to a temperature of 1000 Celsius was provided. The Twin Bio models TB 12, TB 16, and TB 24, is a steel biomass boiler that burns oats and pellets. It primarily consists of a central heating pump, a hot water pump, a heat exchange chamber, an automated fuel ignition, and an electronic control unit that controls the heat of the boiler and the house.
The Mini Bio models MB 10 and MB 20 consists of four sections: the flue exchanger, the platinum bio burner, the fuel tank, and the operation controller. The steel biomass boiler is designed for oat and pellet combustion.
The applicable subheading for the residential boilers will be 8403.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for central heating boilers (other than those of heading 8402). 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 the World Wide Web at https://hts.usitc.gov/current.
In your submission, you request a ruling for country of origin marking and trade agreements. Additional information is needed. Such information includes an explanation of the manufacturing process, identifying the country the boilers are manufactured in and the country of origin for each component. Also, state the trade agreement you are requesting consideration for and explain how your goods meet the requirements of this trade agreement.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division