CLA-2-85:OT:RR:NC:N4:110
MS. Marilyn-Joy Cerny
Cerny Associates, P.C.
24 Smith Street
Building 2, Suite 102
Pawling, NY 12564
RE: The tariff classification of an electric warming pad from China
Dear Ms. Cerny:
In your letter dated August 24, 2016, on behalf of Sunbeam Products, Inc., you requested a tariff classification ruling.
The product under consideration is the RENUE Back & Body Warming Pad (“Warming Pad”). The product is an electrically heated seat pad that is specifically designed and contoured for placing on chairs. The seat pad is comprised of two portions; a short seat portion and a longer back portion. The pad has flexible neoprene straps with Velcro closures for securing it onto a chair or a sofa. The warming pad is made of soft fleece fabric with padding around the electrical wiring. It measures approximately 40 inches by 19 inches (excluding the Velcro straps). The pad has a digital LED controller with 4 heat settings and an 8-hour automatic turn-off safety mechanism.
The applicable subheading for the RENUE Back & Body Warming Pad (“Warming Pad”), will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, “Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: Other.” 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 https://hts.usitc.gov/current.
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 Hope Abada at hope.abada.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division