CLA-2-85:RR:NC:N1:113: L86013

Mr. Mike Padesky
Spectrum Brands, Incorporated
601 Rayovac Drive
Madison, WI 53744-2497

RE: The tariff classification of a hair styling kit from China

Dear Mr. Padesky:

In your letter dated June 20, 2005, you requested a tariff classification ruling. The sample you submitted is the Remington HotShot All Styles Kit (item number D-2004KTA). The kit contains an 1875-watt hair blow dryer, an electric hair straightener, a styling hairbrush, and 4 metal hair-sectioning clips. All components of the set are stored in a fitted, zippered, double-handled carry bag made of plastic. The applicable subheading for the Remington HotShot All Styles Kit will be 8516.31.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for electrothermic hairdressing or hand-drying apparatus, hair dryers. 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 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division