CLA-2-85:OT:RR:NC:N1:102
Mr. Benjamin B. Park
B & H Customs Services, Inc.
147-19 Springfield Lane #A
Jamaica, NY 11413
RE: The tariff classification of hair irons from China
Dear Mr. Park:
In your letter dated April 18, 2011 you requested a tariff classification ruling on behalf of your client, Ivy Enterprises.
The articles under consideration are described as the ½” Ceramic Tourmaline Professional Flat Iron, Item number FI050N, the Hot Beauty compact flat iron, Item number HFIM050, and the 1” Ceramic Tourmaline Professional Flat Iron, Item number FI100N. These electrically heated irons are designed to flatten/straighten hair. Representative samples were included with your submission and will be returned.
The ½” Ceramic Tourmaline Professional Flat Iron measures approximately 10 inches in length. This iron has ½” crescent-shaped ceramic heating plates for creating semi-circular shapes in hair. It also features a variable heat selector, a power indicator light, an on/off switch and an 8 ft. heavy duty swivel cord.
The Hot Beauty compact flat iron measures 6 inches in length and comes with a traveling pouch. The iron has ½” flat ceramic heating plates and can heat up to 410°F. In addition, it features a power indicator light, an easy-to-handle Euro design and a 5 ft. power cord.
The 1” Ceramic Tourmaline Professional Flat Iron measures approximately 10.5 inches in length. This iron features 1” flat ceramic heating plates, variable heat control, a power indicator light, an on/off switch and an 8 ft. heavy duty swivel cord.
The applicable subheading for the ½” Ceramic Tourmaline Professional Flat Iron will be 8516.32.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electrothermic hairdressing apparatus. The rate of duty will be 3.9 percent ad valorem.
The applicable subheading for the Hot Beauty compact flat iron will be 8516.40.2000, HTSUS, which provides for electric flat irons, travel type. The rate of duty is free.
The applicable subheading for the 1” Ceramic Tourmaline Professional Flat Iron will be 8516.40.4000, HTSUS, which provides for other electric flat irons. The rate of duty will be 2.8 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 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 Kenneth T. Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division