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NY 877412



August 24, 1992

CLA-2-73:S:N:N1:113 877412

CATEGORY: CLASSIFICATION

TARIFF NO.: 7321.83.0050; 7322.90.0015; 8403.10.0000

Mr. Gregor Wilson
Kerr Controls Limited
P.O. Box 1500
Truro, Nova Scotia, Canada B2N 5V2

RE: The tariff classification of heaters and boilers from Canada

Dear Mr. Wilson:

In your letter dated August 12, 1992, you requested a tariff classification ruling.

The merchandise consists of a number of space heaters and boilers.
The TW 2000 Wood Fired Boiler is 37 inches high, 22 inches wide and 36 inches deep. It weighs 550 pounds, and is rated at 140,000 BTU per hour.

The Jetstream System is 50 inches high, 24 inches wide and 42 inches deep. It weighs 1,490 pounds. It has an output of 120,000 BTU per hour. The Jetstream burns wood to heat water which is then stored in an insulated storage tank. The home draws automatically from the tank for space heat or domestic hot water.

The applicable subheading for the TW 2000 and the Jetstream will be 8403.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for central heating boilers (other than those of heading 8402). The rate of duty will be 4.2 percent ad valorem.

Goods classifiable under subheading 8403.10.0000, HTS, which have originated in the territory of Canada, will be entitled to a 0.8 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

The Scotty Wood Furnace is a wood burning furnace rated at 70,000 BTU per hour. It is 43 inches high, 22 inches wide and 46 inches deep. It weighs 344 pounds. The Scotty is a completely packaged wood furnace, incorporating a blower.

The applicable subheading for the Scotty Wood Furnace will be 7322.90.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for air heaters, not electrically heated, incorporating a motor-driven fan or blower. The rate of duty will be 4.2 percent ad valorem.

Goods classifiable under subheading 7322.90.0015, HTS, which have originated in the territory of Canada, will be entitled to a 2.5 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

The Scotsman Wood Furnace is a wood burning furnace rated at 140,000 BTU per hour. It is 44 inches high, 29 inches wide and 39 inches deep. It weighs 392 pounds. It does not incorporate a blower.

The Scotty SS Wood Furnace is 43 inches high, 22 inches wide and 37 inches deep. It weighs 300 pounds, and is rated at 70,000 BTU per hour. It is intended to act as an add-on unit to the home oil furnace. It does not incorporate a blower.

The applicable subheading for the Scotsman and Scotty SS Wood Furnaces will be 7321.83.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating)... and similar non-electric domestic appliances, of iron or steel, for solid fuel. The rate of duty will be 4.2 percent ad valorem.

Goods classifiable under subheading 7321.83.0050, HTS, which have originated in the territory of Canada, will be entitled to a 2.5 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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