CLA-2-85:OT:RR:NC:N4:415
Christian Tueller
Energy Wise Solutions
695 West 1700 South, Building 4, Suite A
Logan, UT 84321
RE: The tariff classification of electric space heaters from China.
Dear Mr. Tueller:
In your letter dated May 14, 2024, you requested a tariff classification ruling.
Images and a video were provided in lieu of samples.
Your request consists of three electric space heaters. Per your submission, all are infrared, fan-forced space heaters with Wi-Fi capability.
The first heater, Sedona, model number HS-1500-SED-WI, is a 1500-watt space heater that includes feet and can either be hung on a wall or remain free standing. It measures 19 inches by 13.75 inches by 4.75 inches and weighs 7.72 pounds.
The second heater, Pheonix Wifi, model number HS-1500-PHX-WIFI, is a 1500-watt wall hanging space heater that measures 19 inches by 16 inches by 4 inches and weighs 8.45 pounds.
The third heater, Wall Wifi, model number HS-1000-WX-WIFI, is a 1000-watt wall hanging space heater that measures 13 inches by 17 inches by 4 inches and weighs 6.1 pounds.
In your request, you indicate that all of these heaters are portable. As the first heater includes feet and would not be limited to where it can be placed, we agree it would be considered portable. In contrast, the second and third must be mounted to the wall. We hold the opinion this would be considered permanent installation, and they would no longer meet the definition of portable.
The applicable subheading for the Sedona, model number HS-1500-SED-WI, will be 8516.29.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "[e]lectric 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: [e]lectric space heating apparatus and electric soil heating apparatus: [o]ther: [p]ortable space heaters: [f]an-forced. The column one, general rate of duty is 3.7 percent.
The applicable subheading for the Pheonix Wifi, model number HS-1500-PHX-WIFI, and the Wall Wifi, model number HS-1000-WX-WIFI, will be 8516.29.0090, HTSUS, which provides for "[e]lectric 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: [e]lectric space heating apparatus and electric soil heating apparatus: [o]ther: [o]ther. The column one, general rate of duty is 3.7 percent.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8516.29.00, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8516.29.0030 or 8516.29.0090, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division