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