CLA-2-85:S:N:N1:113 867448
Mr. Sheldon Stone
ETA Import and Export Ltd.
248-06 Rockaway Blvd.
Jamaica, NY 11422
RE: The tariff classification of a steamer iron from China
Dear Mr. Stone:
In your letter dated September 27, 1991 on behalf of E.
Mishan and Sons, you requested a tariff classification ruling.
The sample you submitted is a garment steamer/steamer iron.
It is constructed primarily of plastic and operates through a 110
volt electrical connecting cord. The item is of a type commonly
known as a domestic iron.
The applicable subheading for the steamer iron will be
8516.40.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for electric flat irons. The rate of duty
will be 5.6 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport