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NY 813855




September 14, 1995

CLA-2-84:S:N:N1:104 813855

CATEGORY: CLASSIFICATION

TARIFF NO.: 8403.10.0000

Mr. John Guenin
Portage & Main Woodfire Systems Inc.
29 Hale Road Brampton
Ontario, L6W 3J9 Canada

RE: The tariff classification of wood fired hot water boilers from Canada.

Dear Mr. Guenin:

In your letter dated August 11, 1995 you requested a tariff classification ruling.

The literature describes these units as wood fired hot water furnaces with damper motor operated by aquastat. An electric pump typically located in the building being heated is used to pump the heated water from the furnace into the building through underground pipes. (The furnace is imported and sold without the pump.) The BTU ratings range from 175,000 to 340,000. Because of this large heating capacity, the market for these furnaces includes greenhouses, rural industrial plants, kilns, large homes and commercial establishments such as restaurants, resorts, etc. In addition to the literature, you have submitted a certificate of compliance from the Canadian Standards Association which describes these units as atmospheric pressure type, wood fired hot water boilers.

There are three models, N1, C and SA, and three sizes, ML30, ML36 and ML42. The N1 is the basic unit with no insulation. The C is the basic series with two inches of insulation. The SA is a heavily insulated weather proof outside unit. Water capacity ranges from 162 US gallons to 192 US gallons depending on the size. Features include a fire pot which accepts logs up to 44 incles in length and a built-in heat exchanger to maximize heat extraction from the flue gases.

The applicable subheading for the Portage & Main wood fired hot water boilers (all models and sizes) 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 3.4 percent.

This ruling is being issued under the provisions of Section 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 Robert Losche at 212-466-5670.

Sincerely,

Roger J. Silvestri
Director

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