CLA-2-85:S:N:N3:113 889954
Mr. Kevin Uyeda
Sagano USA, Inc.
2961-A East Manoa Road
Honolulu, Hawaii 96822
RE: The tariff classification of an infra-red sauna from Japan
Dear Mr. Uyeda:
In your letter dated August 31, 1993, you requested a tariff
classification ruling.
The merchandise is the Sagano Long-Wave Infra-red Sauna. It is an
electrically powered heating device, 53 inches high, 26 inches wide and 34.5
inches deep. It contains a built in light and chair.
The applicable subheading for the sauna will be 8516.79.0000, Harmonized
Tariff Schedule of the United States (HTS), which provides for other
electrothermic appliances of a kind used for domestic purposes, other
electrothermic appliances. The rate of duty will be 5.3 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 transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport