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NY 808616

April 24, 1995

CLA-2-84:S:N:N1:103 808616


TARIFF NO.: 8479.89.9599

Ms. Judy Campbell
W.Y. Moberly, Inc.
PO Box 164
Sweetgrass, MT 59484

RE: The tariff classification of an infrared heating unit from Canada

Dear Ms. Campbell:

In your letter dated March 20, 1995 on behalf of Calcana Industries Ltd. you requested a tariff classification ruling.

The SR-series low intensity infrared heating units basically consist of gas and combustion air inlets, a burner box containing an electrical motor, an air blower, and a direct spark or hot surface gas ignition system, a low voltage thermostat connection, a 4 inch aluminized steel combustion tube 10 feet long, a polished aluminum reflector, and a combustion gas vent. Hangers enable the unit to be hung from the ceiling, while tube couplers allow additional radiant combustion tube/reflector units to be added to the initial burner/tube unit. The hot combustion gases produced in the burner unit travel through the combustion tube, raising the temperature of the tube to between 450 degrees and 1000 degrees Fahrenheit. The hot tube emits infrared radiation which is directed downwards by the reflector positioned above the tube. The infrared rays directly heat people, walls, floors, and other surfaces without heating the air. The warmed floor and other surfaces, in turn, transfer heat to the air by convection, thus raising the air temperature. Since the infrared units heat from the floor up they are more efficient than forced hot air systems, especially in structures with high ceilings such as garages, warehouses, aircraft hangars, and manufacturing plants.

You have suggested classifying the SR series infrared heaters in the provision for radiators for central heating, not electrically heated...: radiators and parts thereof: other in subheading 7322.19.00, Harmonized Tariff Schedule of the United States (HTS), or in the provision for electric space heating apparatus...: other in subheading 8516.29.00, HTS. However, these units cannot be classified in subheading 7322.19.00 since they are not considered to be a central heating radiator. As they use gas as a fuel source, classification in subheading 8516.29.00 is also precluded.

The applicable subheading for the SR series low intensity infrared heating units will be 8479.89.9599, (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere...: other machines and mechanical appliances: other: other: other: other: other. The rate of duty will be 3.5 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
New York Seaport

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