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NY 869213

DEC 17 1991

CLA-2-84:S:N:N1:105 869213


TARIFF NO.: 8419.19.0040

Mr. Neil Pooley
Quantum Link Energy Systems Pty. Ltd.
55 Derby Street
Silverwater NSW 2141 Australia

RE: The tariff classification of a solar-boosted heat pump water heating system from Australia.

Dear Mr. Pooley:

In your letter received November 27, 1991 you requested a tariff classification ruling.

The solar-boosted heat pump water heating system is primarily used to heat water for bathing and showering purposes. It can also be used to heat water for swimming pools and spa baths. The system consists of evaporator plates, a compressor, receiver, expansion valve, insulated water tank and condenser coil. Evaporater plates which can be situated on the roof, ceiling or on the unit itself absorbs heat energy from the surrounding atmosphere. The refrigerant vapour is compressed through the compressor which raises the temperature of the gas. The vapour passes through the condenser coils wrapped around the water tank and heats up the water. When the vapour condenses it returns to its initial liquid state and the cycle is continuously repeated.

The applicable subheading for the solar-boosted heat pump water heating system will be 8419.19.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other instantaneous or storage water heaters, nonelectric. The rate of duty will be 4 percent ad valorem.

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.


Jean F. Maguire
Area Director

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