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NY 817148

December 29, 1995

CLA-2-76:RR:NC:GI:115 817148


TARIFF NO.: 7616.99.5090

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

RE: The tariff classification of the "Hydronic Radiant Cooling & Heating System" from Canada.

Dear Ms. Campbell:

In your letter dated November 16, 1995, you requested a tariff classification ruling, on behalf of your client, Twa Panel Systems Inc., Alberta, Canada.

The subject item is the "Hydronic Radiant Cooling & Heating System". The Twa radiant ceiling system is an energy and cost saving heating method that provides draft free temperature control. The radiant ceiling allows essential wall space to be freed for other uses besides heating units. Both Twa's Linear and Modular ceiling systems utilize either hot or cold water in order to heat or cool spaces. These systems come in the form of Linear panels. They are made from an extruded aluminum heating strip that provides heat transfer. Copper tubing is attached to the aluminum parts. The panels are available in any width and in length of 16 feet. They are suitable for both ceiling or wall mounting.

Your merchandise is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the aluminum component imparts the essential character.

The applicable subheading for the panels will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum, other. The duty rate will be 1.1% 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.


Roger J. Silvestri

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