CLA-2-85:RR:NC:N1:113 M80606

Ms. Maria Chioccola
Philips Electronics of N.A.
1251 Avenue of the Americas
New York, NY 10020

RE: The tariff classification of an electric shaver from China

Dear Ms. Chioccola:

In your letter dated January 21, 2006 and received by email on February 16, 2006, you requested a tariff classification ruling.

The merchandise is a rechargeable, cordless shaver designed for men (item number BG2020). The shaver has a self-contained motor, three plastic trimming combs, a storage/charging stand, and an adaptor. It can be used wet or dry to remove body hair.

The applicable subheading for the shaver will be 8510.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for shavers, hair clippers and hair-removing appliances, with self-contained electric motor; parts thereof, shavers. The rate of duty will be free 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 the World Wide Web at http://www.usitc.gov/tata/hts/.

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