CLA-2-82:RR:NC:1:118 J83357
Ms. Carol Ritchings
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of a curling iron and a hot pressing comb from China.
Dear Ms. Ritchings:
In your letter dated March 5, 2003, you requested a tariff classification ruling.
You have described your samples as a curling iron and a hot pressing comb. You state that the samples submitted will be substantially similar to the items you intend to import. The non-electric curling iron, made of steel, is approximately 12” in length. It is preheated and used to curl ones hair. The metal comb is approximately 7” in length also is preheated and used to comb ones hair.
The applicable subheading for the curling iron will be 8205.51.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): other (including parts). The rate of duty will be 3.7% ad valorem.
The applicable subheading for the hot pressing comb if valued not over $4.50 per gross will be 9615.19.2000, HTS, which provides for combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: combs, hair-slides and the like: other: combs: valued not over $4.50 per gross. The rate of duty will be 9.7¢/gross + 1.3% ad valorem.
The applicable subheading for the hot pressing comb if valued over $4.50 per gross will be 9615.19.4000, HTS, which provides for combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: combs, hair-slides and the like: other: combs: valued over $4.50 per gross. The rate of duty will be 28.8¢/gross + 4.6% ad valorem.
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 Kathy Campanelli at 646-733-3021.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division