CLA-2-84:RR:NC:MM:106 J86581
Ms. Cheryl Santos
CVS/Pharmacy
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a facial sauna and inhaler from China.
Dear Ms. Santos:
In your letter dated June 26, 2003 you requested a tariff classification ruling. You submitted a sample with your request which will be returned to you.
The article in question is the Homedics Facial Refresher facial sauna and inhaler, designated as CVS item number 242868. This electric facial sauna generates a flow of warm mist that you indicate cleanses and improves skin texture. The item features steam control, angled mask and auto shut-off. Included with the facial sauna is an attachment for a soft comfort-flex inhaler attachment. In operation, the base is filled with water, steam is created and passed through an electric arc which transforms the steam into water vapor which is projected from a nozzle.
The applicable subheading for the facial sauna and inhaler will be 8424.89.7090, Harmonized Tariff Schedule of the United States (HTS), which provides for other mechanical appliances for projecting, dispersing or spraying liquids or powders. The rate of duty will be 1.8 percent ad valorem.
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 Patrick J. Wholey at 646-733-3013.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division