The tariff classification of an "Esbelts Band" double chin reducer from Mexico

NY 817554 December 29, 1995 CLA-2-85:RR:NC:MA: 112 817554 CATEGORY: Classification TARIFF NO.: 8543.80.9890 Mr. Armando L. Alfonso 1208 Bluebird Avenue McAllen, TX 78504 RE: The tariff classification of an "Esbelts Band" double chin reducer from Mexico Dear Mr. Alfonso: In your letter dated November 30, 1995 you requested a tariff classification ruling. As indicated in the submitted descriptive literature, the "Esbelts Band" double chin reducer consists of an electrically heated vinyl coated pad measuring approximately 15 inches long by 5 inches wide. This pad is designed to fit under the chin and around the neck area, and is held in place by two velcro strips which are fastened around the top of the head. An electrical cord with an on/off switch is also attached to the pad. In conjunction with a special cream, the "Esbelts Band" double chin reducer is advertised as a device for helping to eliminate double chins. The applicable tariff provision for the "Esbelts Band" double chin reducer will be 8543.80.9890, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other electrical machines and apparatus, having individual functions, not specified or included elsewhere in Chapter 85. The general rate of duty will be 3.6 percent ad valorem. For merchandise entered for consumption, or withdrawn from warehouse for consumption, on or after January 1, 1996, the applicable tariff provision will be 8543.89.9090, HTSUSA, and the general rate of duty will be 3.4 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 David Curran at 212-466-5680. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division