CLA-2-85:OT:RR:NC:N2:220
Christopher Ball
Celestron
2835 Columbia St.
Torrance, CA 90503
RE: The tariff classification of an electrical hand warmer from China
Dear Mr. Ball:
In your letter dated June 15, 2018 you requested a tariff classification ruling.
The merchandise under consideration is identified as the Thermotrek Handwarmer which consists of an aluminum housing containing a 4400MAh rechargeable lithium battery, resistors, capacitors, and a heat generating film. On the top of the appliance there are two LED status indicators, a power switch, and a mini-USB connector. The Thermotrek Handwarmer measures 45 mm wide by 95 mm tall, is equipped with protective silicone end caps, and is imported in a retail box containing a USB cable and a carrying bag.
The Thermotrek Handwarmer is intended to be used as a personal warming device for outdoor activities, such as cross country skiing or mountaineering, where the user would benefit from receiving the heat generated while out in the elements. You also state that the unit is not capable of charging other devices via its USB port and that it is strictly used as a personal warmer.
In your request, you proposed the classification of 8516.80.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electric heating resistors. We disagree.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide guidance as to how tariff terms are to be interpreted. As per the ENs, electric heating resistors “consist of bars, rods, plates, etc., or lengths of wire (usually coiled), or special material which becomes very hot when current is passed through it”. Additionally, “if assembled with parts other than a simple insulated former and electrical connections, they are classified as parts of the machines or apparatus in question.” As provided in your request, the Thermotrek Handwarmer is more than a simple insulated former and electrical connection, but a complete electrical device that generates heat. In this office’s opinion, these additional parts would preclude this article from being classified in the proposed classification of 8516.80.8000, HTSUS.
The applicable subheading for the Thermotrek Handwarmer will be 8543.70.9960, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; Other machines and apparatus; …Other.” The rate of duty will be 2.6 percent ad valorem.
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 https://hts.usitc.gov/current.
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 Karl Moosbrugger at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division