CLA-2-85:OT:RR:NC:N2:212
Alexander Kopp
CVS Pharmacy Inc.
One CVS Drive Woonsocket, RI 02895
RE: The tariff classification of handwarmers from China
Dear Mr. Kopp:
In your letter dated May 21, 2024, you requested a tariff classification ruling.
The merchandise under consideration, identified by part number 635668, is described as a set of two, pocket-sized handwarmers. The devices are comprised of an electrical heating element within a plastic enclosure that is meant to produce a heating effect when powered on. The user can keep the devices in their pocket for use during various winter activities. We note that the devices are battery powered and not meant to be recharged.
In your request, you state that the correct classification for the subject warmer is subheading 8516.79.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electrothermic appliances of a kind used for domestic purposes. We disagree.
These handwarmers are intended to be used primarily outdoors, not for domestic purposes, and are unlike the exemplars listed in the Explanatory Notes for this heading. We also look to Headquarters ruling H322074, dated May 20, 2022, that ruled upon similar electric handwarmers and classified those items within heading 8543, HTSUS. As such, we will follow that decision in classifying the subject devices.
The applicable subheading for the pocket-sized handwarmers, part number 635668, will be 8543.70.9860, HTSUS, which provides for Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other. The general rate of duty will be 2.6% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8543.70.9860, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 8543.70.9860, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at:
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions
https://www.cbp.gov/trade/remedies/301-certain-products-china
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division