CLA-2-85:RR:NC:N1:113: L82134
Mr. Bill Wratschko
Masterpiece International, Ltd.
101 Continental Boulevard, Suite 501
El Segundo, CA 90245
RE: The tariff classification of a home sauna from China
Dear Mr. Wratschko:
In your letter dated December 24, 2005, on behalf of Miguel Angel Torres, you requested a tariff classification ruling.
The merchandise is the Beauty Home Sauna (item number IG-130). It consists of an electric steamer pot, a steamer box covered with a zippered, quilted material, a wooden chair, a waterproof mat, a footplate, a connecting hose, and a heat retardant glove. The user sits on the chair inside the steamer box while the steamer pot pumps steam to create a sauna effect. In your letter, you suggest classification of the home sauna under 8424.89.7090, HTS. This sauna unit does not incorporate any mechanical properties that would qualify it for inclusion in heading 8424, which provides for mechanical appliances for projecting, dispersing or spraying liquids or powders.
If you wish to obtain information regarding any FDA requirements for this product, you should contact the U.S. Food and Drug Administration at 5600 Fishers Lane, Rockville, Maryland 20857. Their telephone number is (301) 443-1544.
The applicable subheading for the home sauna will be 8516.29.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for electric space heating apparatus, other, other. The rate of duty will be 3.7 percent 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 James Smyth at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division