CLA-2-84:S:N:N1:105 885351
Mr. Paul D. Killea
DANZAS Corporation
351 West Tuohy Avenue, Suite 100
Des Plaines, IL 60018
RE: The tariff classification of an automobile baby bottle warmer
from Mexico
Dear Mr. Killea:
In your letter dated April 19, 1993 you requested a tariff
classification ruling on behalf of Gerber Products Company.
The bottle warmer is basically an electric resistance heater
encased in a soft vinyl cylindrical sheath and connected to an
electric cord with a plug that fits into an automobile cigarette
lighter. The sheath is placed into a printed vinyl case that has
a zippered lid and white vinyl carrying handle. The electric cord
passes from the heater sheath through a punched hole in the printed
vinyl case. Removal of the cord would destroy the case. Further,
the case has no other function than to protect the warmer.
The applicable subheading for the automobile baby bottle
warmer will be 8419.81.9080, Harmonized Tariff Schedule of the
United States (HTS), which provides for other machinery, plant or
equipment, whether or not electrically heated, for the treatment
of materials by a process involving a change of temperature . . .
other than . . . of a kind used for domestic purposes: for making
hot drinks or for cooking or heating food. The duty rate will be
4.1 percent ad valorem.
Articles classifiable under subheading 8419.81.9080, HTS,
which are products of Mexico are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
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