CLA-2-85:OT:RR:NC:N1:102
Ms. Rachael Harris
WM Wright Co.
6050 Dana Way
Antioch, TN 37013
RE: The tariff classification of a ribbon curler from China
Dear Ms. Harris:
In your letter dated May 14, 2010 you requested a tariff classification ruling.
The product you plan to import is described as an electric ribbon curler. Descriptive literature and photographs were submitted. The curler consists of a .39 inch aluminum barrel that measures 13.5 inches in length and houses the heating element, a ceramic clip, a plastic housing, and a plastic handle with an on-off switch and electric cord.
Although the curler is similar in appearance and operates in the same manner as a hair curling iron, it is specifically designed for use with textile ribbons. One end of the ribbon is held in place by the clip. The loose end is wrapped around the heated barrel which curls the ribbon. The curler is intended for household use only.
The applicable subheading for the ribbon curler will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electrothermic appliances of a kind used for domestic purposes. 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