United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2008 NY Rulings > NY N023907 - NY N023978 > NY N023907

Previous Ruling Next Ruling
NY N023907




March 17, 2008

CLA-2-85:OT:RR:NC:1:120

CATEGORY: CLASSIFICATION

TARIFF NO.: 8514.40.0000

Ms. Diane MacDonald
Baker and McKenzie LLP
One Prudential Plaza, Suite 3500
130 East Randolph Drive
Chicago, Illinois 60601

RE: The tariff classification of an Easytherm 2 and Easytherm 15 induction heater from Netherlands

Dear Ms. MacDonald:

In your letter dated February 27, 2008 you requested a tariff classification ruling on behalf of your client NTN Bearing Corporation of America.

The merchandise under consideration is the Easytherm 2 (ET2) induction heater with accompanying carrying cover, and the Easytherm 15 (ET15) induction heater.

The Easytherm models are microprocessor controlled induction heaters used to heat metal parts, such as bearings and couplings. The ET2 is a small, 110-240 volt, portable induction heater that measures 13.58 x 7.87 x 9.44 inches for the heating of small sized components such as bearings up to 20 kg. Whereas, the ET15 model is a 400 volt stationary induction heater that measures 19.88 x 10.23 x 17.32 inches. The heaters’ core components include an alternating current supply and a coil. The alternating current sends electricity through the coil to create a magnetic field. When the metal parts are placed around the coil, the magnetic field creates eddy currents in the metal parts and generates heat. Its ergonomic pivoting yoke or arm containing the coil is used for mounting the metal parts, and does not have to be handled manually.

The ET2 is imported with a carrying cover used to transport the ET2. The cover is made of hardened plastic with a thin strip of metal running along the middle of the top and sides of the cover. The strip provides support and serves as a handle. The cover is placed over the ET2 and is affixed to it by bolts and latches.

The applicable subheading for the Easytherm 2 with carrying cover will be 8514.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ”other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss.” The rate of duty will be free.

The applicable subheading for the Easytherm 15 will be 8514.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ”other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss.” The rate of duty will be free.

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 on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Denise Faingar at 646-733-3010.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: