AUG 23 1991
Mr. Michael O'Neill
O'Neill and Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, MO 64108
RE: The tariff classification of a steamer iron from China
Dear Mr. O'Neill:
In your letter dated August 7, 1991 on behalf of Suarez
Corporation you requested a tariff classification ruling.
The sample you submitted is a garment steamer/steamer iron.
It is constructed primarily of plastic and operates through a 110
volt electrical connecting cord.
The applicable subheading for the steamer iron will be
8516.40.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for electric flat irons. The rate of duty
will be 5.6 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
Jean F. Maguire
New York Seaport