CLA-2-85:OT:RR:NC:1:102

Mr. Steve Nowik
Panalpina, Inc.
800 E. Devon Avenue
Elk Grove Village, IL 60007

RE: The tariff classification of Hairdryers, Flatirons and Gel Conditioning Replacement Cartridges from China

Dear Mr. Nowik:

In your letter dated March 27, 2008 you requested a tariff classification ruling on behalf of your client Wahl Clipper. Samples were submitted and are being returned as requested.

The item in question is a gel conditioning replacement cartridge, part numbers 90130 through 90133. The cartridges will be imported separately and packaged together with electric hairdryers and electric flatirons for hair.

The applicable subheading for the gel cartridge when imported with the hairdryer will be 8516.31.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hairdryers. The rate of duty will be 3.9 percent ad valorem.

The applicable subheading for the gel cartridge when imported with the flatiron will be 8516.40.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electric flatirons. The rate of duty will be 2.8 percent ad valorem.

The applicable subheading for the gel conditioning replacement cartridge when imported separately will be 3305.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for preparations for use on the hair: other. The rate of duty will be free.

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 on World Wide Web at http://www.usitc.gov/tata/hts/.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which are administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (301) 436-1130.

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 Kenneth T. Brock at 646-733-3009.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division