CLA-2-85:RR:NC:N1:113 R03939

Ms. Heidar Nuristani
Central Purchasing, LLC
3491 Mission Oaks Blvd.
Camarillo, CA 93012

RE: The tariff classification of a steam press from China

Dear Ms. Nuristani:

In your letter dated May 12, 2006, you requested a tariff classification ruling.

The merchandise is a portable, electric, steam press (item number 94627) that will be used in the home to iron. It has a handle for opening and closing the press and two legs, similar to an ironing board. The top and bottom fabric pressing surfaces measure approximately 26 inches long by 10 inches wide.

The applicable subheading for the steam press will be 8516.40.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electric flatirons, other. 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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division