CLA-2-85:S:N:N3:113 898469

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, MO 64108

RE: The tariff classification of wallpaper strippers from the United Kingdom Dear Mr. O'Neill:

In your letter dated May 31, 1994, you requested a tariff classification ruling.

The merchandise consists of two portable steam wallpaper strippers. Model SS100 is the Earlex Steam Wallpaper Stripper. Model PWS150 is the Earlex Pro-Steam 2 Heavy Duty Steam Wallpaper Stripper. A sample of model SS100 was included with your request. Both wallpaper strippers are basically electric immersion heaters contained inside a water tank that is connected by a hose to a steam plate. Water is heated in the reservoir, thereby producing steam through the steam plate. The steam plate is applied to the wall, section by section. Heat and moisture are distributed, enabling the wallpaper to be removed easily with a knife. Model SS100 holds 4.0 liters of water, has an 8 inch by 11 inch steam plate, and a 12 foot hose. Model PWS150 features a 6.5 liter capacity, a 10 inch by 13 inch steam plate, a 16 foot hose, and a storage compartment. The wallpaper strippers can also be used in the home to steam iron hanging curtains, sterilize soil, and kill weeds on paths and patios. Accessories are available to adapt model PWS150 to perform additional household tasks such as cleaning upholstery, carpet, tile, and windows. Both units are guaranteed for domestic use for 12 months. The guarantee specifically excludes coverage for rental purposes.

The applicable subheading for the wallpaper strippers will be 8516.10.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric water heaters and immersion heaters. 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