CLA-2-85:OT:RR:NC:N4:415
Ms. Sarah Beth Greff
Sierra Madre Research
100 Cherokee Boulevard, Suite 214
Chattanooga, TN 37405
RE: The tariff classification of a heating appliance and battery pack from China.
Dear Ms. Greff:
In your letter dated August 9, 2019, you requested a tariff classification ruling.
Samples were provided and will be returned separately.
This submission consists of two items.
The first item is described as a “Hot Pocket,” which is a double insulated stuff sack that features a battery operated heating panel. A zippered pocket for the battery is sewn on the bottom of the bag with all electrical plugs going into the pocket. A USB-C port is sewn to the bag to the right of the heat panel switch for cable charging. It comes in three different sizes: small, medium, and large.
From a review of the product website (https://sierramadreresearch.com/products/hot-pocket-heated-compression-sack), the “Hot Pocket” is intended to provide warmth by placing it in a sleeping bag, holding it under an article of clothing, or inserting the user’s feet into it.
The second item is described as the “Power Pack XL.” It is a lithium ion battery pack that can be used to charge electronic devices or power the above “Hot Pocket.”
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). As the “Hot Pocket” is intended for use principally outdoors, we must overcome the language, “normally used in the household.” Please refer to Headquarters ruling H062211, dated November 23, 2009, which stated “the heater need not actually be used in the house, but must be the type of good that is used in the house – such as a bed warmer.” This product is closely comparable to a bed warmer as it is intended to warm blankets or a sleeping bag. In addition, it could also be considered similar to a heating pad, which when not worn on or about the person, have typically been classified under heading 8516. In this office’s opinion, these factors make heading 8516 the most appropriate heading for this product.
The applicable subheading for the “Hot Pocket” 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.
The applicable subheading for the “Power Pack XL” will be 8507.60.0020, HTSUS, which provides for “[e]lectric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: [l]ithium-ion batteries: [o]ther.” The column one, general rate of duty is 3.4 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