CLA-2-85:OT:RR:NC:N4:415
Mr. Peter M. Zubrin
STTAS, a UPS Company
300 Galleria Officentre, Suite 400
Southfield, MI 48034
RE: The tariff classification of a stand-alone bed cooling and warming device from China.
Dear Mr. Zubrin:
In your letter dated December 4, 2018, you requested a tariff classification ruling on behalf of your client Sleep Number Corporation.
The product under consideration is described as the heating and cooling source for the DualTemp™ system, which is a domestic product that allows the user to heat or cool their bed to the desired temperature. This source rests on the floor and is what provides the heated or cooled air through a hose to the layer that is placed atop of the mattress. This request is only for the source and not the complete system. The appliance features a Peltier device, which is a device that converts electric power into cooling or heating power dependent on the direction of the flow of electric current. Fans are utilized to blow the hot or cold air out of the source. The source also includes a circuit board to control the components of this device.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the Harmonized Tariff Schedule of the United States (HTSUS). Within the notes for heading 8516, specifically Section E (other electro-thermic appliances of a kind used for domestic purposes), a list of exemplars is provided, which includes bed warmers. This product is for domestic use and is of the like or kind as a bed warmer, making heading 8516 appropriate. For clarification purposes, a Peltier device is by its nature electro-thermic, but not all domestic electro-thermic devices utilizing the Peltier effect are classified within this heading. Please refer to New York ruling N300421, dated September 26, 2018.
The applicable subheading for this heating and cooling source will be 8516.79.0000, HTSUS, which provides for: "[e]lectric 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: [o]ther electrothermic appliances: [o]ther.” The column one, general rate of duty is 2.7 percent.
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 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division