CLA-2-85:OT:RR:NC:N4:110
Ms. Martha De Castro
Bed Bath & Beyond
700 Liberty Ave.
Union, NJ 07083
RE: The tariff classification of a towel warmer from China
Dear Ms. Castro:
In your letter dated February 18, 2015, you requested a tariff classification ruling.
The merchandise under consideration is identified as the Brookstone Towel Warmer, SKU# 18537346. Based on the information that you have provided, the item is a floor standing towel warmer made of plastic with a steel base and a glass lid. The body features a cylindrical bin measuring 12 inches in diameter at the base, 13 inches in diameter at top and 22 inches in height. The towel warmer incorporates a silicone heating element for warming towels, robes or blankets. It has an auto-shutoff switch and a plug for a standard 12V AC outlet.
You have suggested classification under subheading 9403.70.8015, Harmonized Tariff Schedule of the United States (HTSUS), as other household furniture, citing ruling N179136. Ruling N179136 was issued for the classification of towel warming racks. The merchandise under consideration is not a towel rack that is classifiable as furniture in chapter 94.
The applicable subheading for the Brookstone Towel Warmer, SKU# 18537346, will be 8516.79.0000, HTSUS, which provides for other electrothermic appliances of a kind used for domestic purposes. The rate of duty will be 2.7 percent ad valorem.
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Hope Abada at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division