CLA-2-85:RR:NC:N1:113 F84098

Mr. Arlen T. Epstein
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036

RE: The tariff classification of a hair dryer from China

Dear Mr. Epstein:

In your letter dated March 2, 2000, on behalf of Avon Products, Inc., you requested a tariff classification ruling.

The sample you submitted is a handheld, electric blow-dryer. It is adaptable for use with either 120 or 240 volt outlets, and features a folding handle and detachable nozzle.

The applicable subheading for the blow-dryer will be 8516.31.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for electrothermic hairdressing or hand-drying apparatus, hair dryer. The rate of duty will be 3.9 percent ad valorem.

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 212-637-7008.

Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division