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 > 1998 NY Rulings > NY B89248 - NY B89339 > NY B89255

Previous Ruling Next Ruling
NY B89255

September 30, 1997



TARIFF NO.: 8516.29.0090

Mr. David Kennedy
AEI-Carr Customs Brokerage Services
560 Delaware Avenue
Buffalo, NY 14202

RE: The tariff classification of soil heaters from the United Kingdom

Dear Mr. Kennedy:

In your letter dated September 3, 1997, on behalf of the St. George Company, Ltd., you requested a tariff classification ruling.

The merchandise is a "Hotbox Heatwave." It is an electric heating panel used in the agricultural/horticultural industry. The device consists of an electrical heating element laminated between sheets of foil. The panel is cut-to-size to fit a planting bench, heating the soil for the propagation of cuttings. In your letter, you suggest that the item might be classifiable as agricultural machinery; however, soil heaters are specifically provided for in the HTS.

The applicable subheading for the heater will be 8516.29.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for electric space heating apparatus and electric soil heating apparatus. The rate of duty will be 3.7 percent ad valorem.

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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: