CLA-2-85:OT:RR:NC:N1:102
Mr. Brian C. Perry
C.H. Robinson Freight Services Ltd.
1337 Hundred Oaks Drive, Suite FF
Charlotte, NC 28217
RE: The tariff classification of a foot warmer from China.
Dear Mr. Perry:
In your letter dated May 1, 2014, on behalf of Perfect Fit Industries LLC, you requested a tariff classification ruling.
The article under consideration is a foot warmer, measuring at 20 inches by 24 inches or 20 inches by 32 inches. The warmer has exterior faces, made of 100% polyester. The warmer also comes with a four temperature, 120 volt-inline removable controller. The power cord’s length measures 4.5 meters or 14.6 feet. This article also contains a pocket used to warm feet in either a sitting or standing position.
In your ruling letter, you suggested 6301.10.0000 of the Harmonized Tariff Schedule of the United States (“HTSUS”). Consideration was given to your proposed classification of 6301.10.0000, HTSUS, which provides for electric blankets. Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. The article under consideration does not meet the exemplars of 6301.10.0000. The applicable subheading for the foot warmer will be 8516.79.0000, HTSUS, which provides for other electrothermic appliances 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 Sandra Martinez at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division