CLA-2-85:RR:NC:N1:113 E83637
Mr. Martin W. Bloch
Fritz Companies
28515 Goddard Road
Romulus, MI 48174
RE: The tariff classification of a hot wax bath and a water jet bath spa from China
Dear Mr. Bloch:
In your letter dated June 2, 1999, on behalf of Homedics, you requested a tariff classification ruling.
The merchandise is a hot wax bath and the Conair Model BTS1 Body Benefits™ Water Jet Bath Spa. The sample you provided was of the hot wax bath. The bath is 12 inches [30.5 cm.] long by 7 inches [17.8 cm.] wide by 5.5 inches [14.1 cm.] deep. It is made of plastic with an inner and an outer shell. An electric heating resistor is taped between the shells to provide heat to melt the wax. The hot wax bath provides both a therapeutic and a cosmetic use in the home.
You did not provide a sample for the Bath Spa. The Water Jet Bath Spa (pictured at right) fits on a standard bathtub and circulates water to soothe tired and aching muscles.
The applicable subheading for the wax bath will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrothermic appliances of a kind used for domestic purposes, other electrothermic appliances, other. The rate of duty will be 2.7 percent.
The applicable subheading for the Bath Spa will be 8413.70.2090, Harmonized Tariff Schedule of the United States (HTS), which provides for other centrifugal pumps for liquids. The rate of duty will be free.
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 James Smyth at 212-637-7008.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division