CLA-2-85:S:N:N3:113 880464
Mr. J. Wesley Kennett
Quality Musical Distributors, Inc.
P. O. Box 1462
Bayamon, Puerto Rico 00621
RE: The tariff classification of home saunas from South Korea
Dear Mr. Kennett:
In your letter dated November 10, 1992, you requested a
tariff classification ruling.
The merchandise is the Infraspa Infrared Home Sauna. The
sauna consists of a hexagonal wooden enclosure containing an
electric infrared heater. The sauna uses neither water nor
steam; the heat is provided by infrared radiation.
The applicable subheading for the sauna will be
8516.29.0090, Harmonized Tariff Schedule of the United States
(HTS), which provides for electric space heating apparatus,
other. The rate of duty will be 3.7 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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport