CLA-2-85:RR:NC:MM:113 B89692

Ms. Sandy Balling
PBB Global Logistics
434 Delaware Ave.
Buffalo, NY 14202

RE: The tariff classification of heating pads from Canada

Dear Ms. Balling:

In your letter dated September 15, 1997, on behalf of Thermotex Therapy Systems, Ltd., you requested a tariff classification ruling.

The merchandise is a "Thermotex" infrared heating pad. The pad comes in several models, designed to the shape of various body parts. The TIL-1 Silver is for the back; the TT-100 is for the elbow; the TT-200 is for the knee; the TT-300 is for the shoulder. The TT550 Platinum is designed to fit all these and the hip as well. The TIL-4 Gold is for more serious or chronic pains. Finally, the TT-12 Car Model is similar to the TIL-1, but has a plug made for a standard cigarette lighter receptacle.

The applicable subheading for the TIL-1 Silver, the TT-100, the TT-200, the TT-300, the TT550 Platinum, and the TIL-4 Gold will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrothermic appliances of a kind used for domestic purposes. The general rate of duty will be 3.7 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the TT-12 Car Model. Your request for a classification ruling should include a sample of this item.

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
Chief, Metals & Machinery Branch
National Commodity
Specialist Division