CLA-2-85:OT:RR:NC:N1:102

Mr. Richard V. Warren
Pleasant Ridge Outdoors
33021 223rd Street
Easton, KS 66020

RE: The tariff classification of a portable clothes dryer from China

Dear Mr. Warren:

In your letter dated March 26, 2009 you requested a tariff classification ruling.

The article in question is described as a portable clothes dryer. The clothes dryer is comprised of a polyester cover, a metal tubular frame and forced-air electric heater. The metal frame and cover form a standing closet, or wardrobe for hanging clothes and other textile articles, such as blankets. The electric heater warms the interior of the wardrobe thus drying the contents.

The applicable subheading for the portable clothes dryer will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electrothermic appliances. The rate of duty will be 2.7 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Kenneth T. Brock at (646) 733-3009.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division