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NY A88411




October 28, 1996

CLA-2-85:RR:NC:1:113 A88411

CATEGORY: CLASSIFICATION

TARIFF NO.: 8516.10.0080

Mr. Robert W. Cowie
Geo. H. Young & Co., Ltd.
809-167 Lombard Avenue
Winnipeg, Manitoba, Canada R3B 3H8

RE: The tariff classification of immersion heaters from Canada

Dear Mr. Cowie:

In your letter dated October 2, 1996, on behalf of Phillips & Temro Industries, you requested a tariff classification ruling.

The merchandise is a block heater used to maximize the cold weather starting ability of a vehicle in geographic areas of extreme cold. The block heater is an immersion heater, which mounts into a hole in the engine block, immersed in the anti-freeze. The block heater is imported as a direct OEM replacement part.

The applicable subheading for the block heater will be 8516.10.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for electric instantaneous or storage water heaters and immersion heaters. The duty rate will be 2.2 percent ad valorem. Articles that meet the definition of "goods originating in the territory of Canada" are subject to reduced rates of duty under the United States-Canada Free Trade Agreement Implementation Act of 1988. If the merchandise constitutes "goods originating in the territory of Canada," it will be eligible for reduced rates of duty under subheading 9905.00.00, HTSUSA.

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 James Smyth at 212-466-2084.

Sincerely,

Roger J. Silvestri
Director

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