NY 877932 - The tariff classification of a heater/cooler from Israel - United States International Trade Commision Rulings

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NY 877932

SEPTEMBER 16, 1992

CLA-2-84:S:N:N1:105 877932

CATEGORY: CLASSIFICATION

TARIFF NO.: 8419.89.5060, 7615.10.9000

Mr. Victor Hahn
Hahn International
10926 S. La Cienega Blvd.
Inglewood, Ca 90304

RE: The tariff classification of a heater/cooler from Israel

Dear Mr. Hahn:

In your letter dated August 17, 1992, you requested a tariff classification ruling, on behalf of B and Rubin Corporation.

The Aficar is a 12-volt heater/cooler for beverages that plugs into an automobile cigarette lighter. Though principally used in autos, with a suitable transformer it can also be employed in homes. It is a thermo- electric device operating on direct current, on which the direction of current flow can be switched to provide either heating or cooling of liquids such as milk, coffee or soda in cylindrical containers. The containers are directly placed into the device's cavity. For heating or cooling liquids not packed in round containers, you import a 450 cc cylindrical container. That container is aluminum with a plastic cover.

The applicable subheading for the Aficar, will be 8419.89.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating . . . or cooling, other than of a kind used for domestic purposes: other. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the 450 cc cylindrical container will be 7615.10.9000, which provides for table, kitchen or other household articles of aluminum. The rate of duty will be 3.8 percent ad valorem.

Articles classifiable under subheadings 8419.89.5060 and 7615.10.9000, HTS, which are products of Israel, are entitled to duty free treatment under the United States-Israel Free Trade Act 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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