CLA-2-85:RR:NC:N1:113 D85154
Mr. John Mayorek
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of electric curling irons from
China
Dear Mr. Mayorek:
In your letter dated November 18, 1998, you requested a
tariff classification ruling.
The merchandise is a variety of electric curling irons
(models 2010AXA, 2011AXA and 2012AXA). They consist of an
aluminum or metal barrel, a heater element, a switch and a molded
plastic housing with an electric cord.
The applicable subheading for the curling irons will be
8516.32.0020, Harmonized Tariff Schedule of the United States
(HTS), which provides for electrothermic hairdressing apparatus,
other hairdressing apparatus, curlers. The rate of duty will be
3.9 percent ad valorem.
Statistical annotations are not included in the legal text
of the HTS. [HTSUS, General Statistical Note 2; Tariff Act of
1930 as amended by 1204(a) of the Omnibus Trade and
Competitiveness Act of 1988, Pub.L. 100-418, 102 Stat. 1107, 1148
(1988)]. Therefore, the statistical annotations have no legal
status. The statistical annotations are present primarily for the
collection of data with respect to goods imported into the
Customs territory of the United States. The language at the
statistical level is provided as a convenience and the
statistical annotations in the tariff are subject to change.
Unlike the legal text of the HTSUS, the statistical
annotations are established by the Secretary of the Treasury, the
Secretary of Commerce, and the United States International Trade
Commission, pursuant to 19 U.S.C. 1484(f). It must be
recognized that the application of the GRIs to the statistical
annotations is not required under the Harmonized Tariff Schedule.
GRI 6, which applies to the classification at the subheading
level, is limited to the determination of the legal
classification of the merchandise. By contrast, the
determination of the appropriate statistical annotation is a
matter committed to the authority of the Committee as mentioned,
rather than the legal classification of the goods. Accordingly,
there is no legal requirement that GRI 6 apply to the
determination of the appropriate statistical annotation.
The statistical annotations compared in this subheading are
"curlers" and "other." Since electric curling irons are
appliances which curl the hair, there is no compelling reason not
to enter them under the description "curlers" which is more
specific than "other." Should this be a problem, requests for
changes in any of the requirements for statistical reporting may
be submitted to:
The Chairman
Committee for Statistical Annotation
of Tariff Schedules
United States International Trade Commission
Washington, DC 20436
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 James
Smyth at 212-466-2084.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division