N311142

N311142 April 21, 2020 CLA-2-85:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 8516.10.0080; 9903.88.15 Mr. Keith J. Huff SJH, Inc. 2530 Catamaran Way Chula Vista, CA 91914 RE: The tariff classification of immersion heaters from China. Dear Mr. Huff: In your letter dated April 8, 2020, you requested a tariff classification ruling. Your request consists of five immersion heaters. The first heater is designed and intended to be used within a hot tub. This product is five inches to 10 inches long and is assembled within a seven-inch to 15-inch by one-inch to 2.5-inch in diameter stainless steel housing. The water runs through this housing directly immersing the heater in the flowing water allowing it to be heated to a specific temperature. The second heater is enclosed in cast aluminum and will be used within a food warming appliance. It will be immersed in water, maintain a specific temperature (above 150 Fahrenheit), and keep the prepared foods sitting in bins above this water warm. The third heater will be directly immersed in cooking oil within a deep fryer and serves the purpose of heating the oil to the specific temperature needed to fry food. The fourth heater is designed and intended to be used within clothes steamers. It is casted in aluminum and operates immersed within water to provide the steam. The fifth heater is similar to the fourth heater, but differs as it is casted in brass instead of aluminum. It will also be immersed within water to provide steam for the clothes steamers. The applicable subheading for these five immersion heaters will be 8516.10.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "[e]lectric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: [e]lectric instantaneous or storage water heaters and immersion heaters: [o]ther water heaters and immersion heaters.” The rate of duty is Free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8516.10.0080, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8516.10.0080, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 at https://hts.usitc.gov/current. 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division