CLA-2-85:OT:RR:NC:N1:102
Ms. Tina M. Jordan
Mohawk Global Logistics
152 Air Cargo Road, Suite 303
Syracuse, NY 13212
RE: The tariff classification of a portable sauna from China
Dear Ms. Jordan:
In your letter dated March 30, 2011 you requested a tariff classification ruling on behalf of your client, Health and Medical Sales, Inc. Descriptive literature and pictures were included with your submission.
The product under consideration is described as the FIR-Real™ Portable Far Infrared (FIR) Sauna. The sauna measures 33 inches in depth by 32 inches in width by 41 inches in height and weighs approximately 18 pounds. It is comprised of a reflective fabric enclosure made from polypropylene cloth with a full frontal pull-up zipper and openings for the arms and head, two 800 Watt infrared ceramic heaters, a hand held timer control with power switch, a folding chair and a floor mat.
The sauna emits far infrared (FIR) rays that warm the body directly instead of heating the air like steam saunas and provides full FIR heat output in less than one minute. The user simply sits in the chair, zips up the enclosure and turns the control knob to the desired time setting.
You suggest classification of the subject sauna under subheading 8516.29.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electric space heating apparatus and reference New York Ruling NY L82611in which a wooden sauna was classified under that tariff provision. However, unlike the wooden sauna addressed in that ruling, the current unit is portable and consists of a reflective enclosure which works in conjunction with the infrared heaters to form an electrothermic appliance of heading 8516, HTSUS.
The applicable subheading for the FIR-Real Sauna will be 8516.79.0000, HTSUS, which provides for other electrothermic appliances of a kind used for domestic purposes. The rate of duty will be 2.7 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