CLA-2-85:OT:RR:NC:N1:102
Mr. Mike Daly
Livingston International Trade Services
97 Route 2 South
Alburgh, Vermont 05440
RE: The tariff classification of a multi therapy system from Canada
Dear Mr. Daly:
In your letter dated December 30, 2009 you requested a tariff classification ruling on behalf of your client, Bain Ultra Inc. An owner’s manual and installation instructions were submitted.
The item you plan to import is identified as the Vedana multi therapy system. This personal care product is designed for use in the home. It is mounted onto a shower wall and transforms the shower into a place for rest and relaxation. The Vedana combines five distinct therapies (Light Therapy, Thermotherapy, Chromatherapy, Aromatherapy and Sound Therapy) into one unique system and includes an electric heater, a nebulizer, bottles of essential oils, lights and an MP3 player. Based on the information provided, we find that the Vedana is essentially an electrothermic appliance of heading 8516, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the Vedana multi therapy system will be 8516.29.0090, HTSUS, United States (HTSUS), which provides for other electric space heating apparatus. The general rate of duty will be 3.7 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 Kenneth T. Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division